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2017 (11) TMI 1532 - AT - CustomsRefund claim - denial on the ground that as the appellant has not challenged the assessment of Bills of Entry - Held that: - the lower authorities cannot dismiss the refund claims merely on the ground that assessment of bills of entry has not been challenged by the appellant and therefore the refund claims are not maintainable - reliance placed 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 refund claim of the appellant was maintainable under Section 27 of the Customs Act and 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. The matter is remanded back to the adjudicating authority to consider the refund claims filed by the appellant - appeal allowed by way of remand.
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