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2017 (9) TMI 755 - AT - CustomsRefund of excess duty paid - case of Revenue is that Since the order of assessment of the bills of entry was not challenged, it has become final and hence, the same cannot be challenged by filing refund claims - Held that: - the bill of entry was assessed without the respondent claiming the benefit of the notification. Accordingly, there was no lis at the time of the original bill of entry - it will be appropriate to follow the decision of the Hon’ble High Court in the case of AMAN MEDICAL PRODUCTS LTD. Versus COMMISSIONER OF CUSTOMS, DELHI [2009 (9) TMI 41 - DELHI HIGH COURT], where it was held that 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 - appeal dismissed - decided against Revenue.
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