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2016 (11) TMI 852 - AT - CustomsRejection of refund claim - Entitlement to the benefit of exemption from payment of customs duty under Notification No.24/2005-Cus. dated 1.3.2005 - The customs authorities rejected the refund claims for the reason that on the basis of the duty exemption certificate, the bills of entry cannot be reassessed in terms of Section 149 of the Customs Act, since the Section does not allow amendments to bill of entry on the basis of documentary evidence which was not in existence at the time the goods were cleared. Since the duty exemption certificate was obtained subsequent to the dates of clearance, they took the view that the bills of entry cannot be amended and consequently the benefit of the notification cannot be extended - whether the rejection of refund claim justified? Held that: - the substantial benefit cannot be denied to the assessee. Subsequent to the dates of import, all the procedural requirements have been satisfied. Since the requirement of re-assessment has been done away with by amending Section 27, and the imports have been made after this date, we are of the view that the assessee is entitled to the refunds on merits. However, before grant of such refunds, the other requirements of Section 27 needs to be looked into and subject to the satisfaction only the refunds can be paid - We consider it appropriate to remand the case back to the original authorities with a direction to consider the duty concession certificates produced by the assessee without insisting on the requirement for re-assessment under Section 149. The assessee s claim for refund may be validated under Section 27 and paid to them Appeal allowed by way of refund.
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