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2018 (11) TMI 1814 - CESTAT KOLKATARefund of Customs Duty - Rejection mainly on the ground that the assessment made by the appellant in the Bill of Entry reached its finality, which they have not challenged - HELD THAT:- The Tribunal in the case of C.C. (EXPORT) , NEW DELHI VERSUS SHRI LALIT KUMAR, PROPRIETOR [2017 (1) TMI 7 - CESTAT NEW DELHI], dismissed the appeal filed by the Revenue by holding 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 and which claim will fall under clause (ii) of sub-section (1) of Section 27. Refund cannot be rejected on this ground - Appeal allowed - decided in favor of appellant.
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