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2016 (7) TMI 483 - AT - CustomsClaim of refund of duty paid in excess whereas the goods were entitled for concessional rate of duty - refund was rejected on the ground that appellant is not entitled to grant of refund of the excess duty paid unless he had filed an appeal against the order, by which he had deposited the duty on filling of the Bill of Entry. - Held that:- 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 - we allow the appeal by way of remand upholding that the appellant is entitled to refund claim under Section 27 of the Customs Act, 1962 as it provides for claim of refund by any person, who has borne the duty. We further hold that the refund claim was made within the limitation period of six months. We remand the matter to the adjudicating authority for the limited purposes of examining the issue of unjust-enrichment. - Decided in favor of appellant.
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