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2018 (9) TMI 762 - AT - CustomsRefund claim - excess payment of duty consequent upon rebate discount given by the Supplier - refund claim was rejected mainly on the ground that the assessment made by the appellant in the Bill of Entry reached its finality, which they have not challenged - Held that:- Tribunal in the case of Commissioner of Customs (Export) New Delhi Vs. Lalit Kumar [2017 (1) TMI 7 - CESTAT NEW DELHI] after considering the decision of Priya Blue Industries Limited [2004 (9) TMI 105 - SUPREME COURT OF INDIA], dismissed the appeal filed by the Revenue, and held that since the Bill of Entry was assessed by the Customs Department and the assessed duty was paid by the respondent, it cannot be said that the duty was paid by the respondent in pursuance of an order of assessment. The case of the respondent falls under the second category i.e. borne by him contained in Section 27 ibid, according to which, since the duty incidence has been borne by the respondent, claiming of refund of such excess duty in terms of Section 27 ibid, in our view is in conformity with the statutory provisions. Appeal allowed - decided in favor of appellant.
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