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2017 (3) TMI 1428 - CESTAT NEW DELHIWhether the duty already paid by the appellant in respect of goods imported by them can be claimed as refund in the case of non-clearance of the same? - section 23 of the Customs Act, 1962 - Held that: - section 23 of the CA, 1962 has no applicability in the facts and circumstances of the case. It is a case where adjudication has already been completed and the goods stand confiscated. In the present case, goods are still with the Revenue and were not cleared prior to adjudication. On the order of confiscation, the appellants have been given an option to redeem the same on payment of Redemption Fine which option the importer has not exercised. The factum of non-exercising of such option by the importer would lead to non-clearance of imported goods, which would continue to rest in the Government. If the goods have not been cleared, the question of payment of duty does not arise at all - Merely because the importer has already deposited the duty instead of waiting for the adjudication order, will not change the legal issue - appeal allowed - decided in favor of appellant.
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