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2018 (8) TMI 567 - AT - CustomsRefund Claim - rejection on the ground that the Bill of Entry was not reassessed for arriving at the quantum of refund. Held that:- The issue whether the appellant can claim refund without challenging the assessment is already settled in the case of Fresenius Medical Care India Pvt. Ltd. Vs. Commissioner of Customs [2018 (7) TMI 103 - CESTAT CHENNAI] where it was held that the refund claim cannot be rejected for the reason that the assessment was not challenged. The matter requires to be remanded to the adjudicating authority who is directed to verify whether the appellant has paid excess duty - appeal allowed by way of remand.
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