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2019 (1) TMI 1788 - AT - CustomsRefund of the excess duty paid - assessment not challenged before claiming the refund of excess duty - HELD THAT:- The issue decided in the case of AMAN MEDICAL PRODUCTS LTD. VERSUS COMMISSIONER OF CUSTOMS, DELHI [2009 (9) TMI 41 - DELHI HIGH COURT] where it was held that the refund claim of the appellant was maintainable under Section 27 of the Customs Act and the non-filing of the appeal against the assessed bill of entry does not deprive the appellant to file its claim for refund under Section 27 of the Customs Act, 1962. Appeal is remanded to the adjudicating authority, who is directed to process the refund claim on merits - appeal allowed by way of remand.
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