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2018 (4) TMI 597 - AT - CustomsRefund of anti-dumping duty - duty paid under protest - rejection on the ground that the assessment itself had not been challenged before the appellate authority - 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 and which claim will fall under clause (ii) of sub-section (1) of Section 27. Matter remanded to the original authority viz Deputy Commissioner of Customs (Refund) to examine the merits of the matter - appeal allowed by way of remand.
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