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2018 (7) TMI 103 - AT - CustomsRefund of excess duty paid - refund rejected on the ground that claimant has not challenged the order of assessment against the said Bills of Entry - Held that:- In the case of Micromax Informatics Ltd. [2016 (3) TMI 431 - DELHI HIGH COURT], the Hon'ble High Court of Delhi, relying upon its earlier judgment in the case of Aman Medical Products Ltd. [2009 (9) TMI 41 - DELHI HIGH COURT], reiterated that there is no necessity to challenge an assessment order and that the adjudicating authority is in error to reject the refund claim on the ground that self-assessment was not challenged - refund allowed - appeal allowed - decided in favor of appellant.
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