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2017 (9) TMI 1449 - AT - CustomsRefund claim - whether refund is admissible, when, the respondent did not challenge the assessment? - Held that: - the issue is squarely covered in favor of the respondent by the decision of the Hon'ble Delhi High Court in the case of Aman Medical Products Ltd. v. CC, Delhi [2009 (9) TMI 41 - DELHI HIGH COURT], where it was 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 - refund allowed. Unjust enrichment - Held that: - the facts are not clear as to how the imported goods were dealt with, whether the inputs were actually used to manufacture final products. The Commissioner(Appeals) has passed a perfunctionary order without discussing the complete facts in the background of the judicial precedents in the matter - the matter of unjust enrichment needs to be remanded. Appeal allowed in part and part matter on remand.
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