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2015 (10) TMI 2081 - AT - CustomsRefund claim filed by CHA on behalf of importer - Revenue contended that CHA could not file the refund and rejection as such was proper - Held That:- Regulation 2 of Customs Refund Application (Form) Regulations, 1995 provides for CHA to file refund claim on behalf of importer with proper authorization - Provision of regulation cannot be taken against Section 27; if at all against shall be challenged before the Hon'ble High Court or Supreme Court and not before the Tribunal - Found no merit in appeal - Decided against the Revenue.
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