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2022 (1) TMI 1282 - AT - CustomsRefund claim - rejection on the ground that the appraising group did not agree with the new classification claimed by the appellant, and also alleged deficiency that the appellant have failed to submit reassessed bill of entry - HELD THAT:- The Revenue have entertained the refund claim and have adjudicated the same by holding that the goods in question - PPE equipment or personal protection outfits have been rightly classified under CTH 6203 49 90. Thus, the order-in-original dated 19-2-2019, is in the nature of reassessment order. It is further found that the Assistant Commissioner (Refunds) have passed order in a mechanical way, by simply accepting the advice of the Appraising Group showing total non-application of mind. The order of Commissioner (Appeals) is erroneous and misconceived wherein he observed that the refund claim is not entertainable for want of reassessment of the Bill of Entry in question - admittedly Revenue have been accepting the classification of the same goods under CTH 6210 10 00 both prior to and subsequent to the Bill of Entry in question. Thus, the whole exercise of Revenue in rejecting the refund is perfunctory and bad, and at the same time a colourable exercise of power. The appellant is entitled to refund of the excess amount of duty paid erroneously of Rs. 12,24,224/- - appeal allowed - decided in favor of appellant.
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