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2018 (11) TMI 1477 - AT - CustomsRefund claim - rejection on the ground that the appellants cannot claim the refund directly without challenging the assessment order - Held that:- The issue is squarely covered by the decision of the Division Bench of this Tribunal in M/S. BHARAT ELECTRONICS LIMITED VERSUS COMMISSIONER OF CUSTOMS [2016 (11) TMI 852 - CESTAT BANGALORE], wherein this Tribunal has allowed the appeal of the assessee by way of remand by holding that there is no requirement for re-assessment under Section 149. The appeals of the appellant are allowed by way of remand to the original authority with a direction to consider the refund of the appellant without insisting on the requirement for reassessment under Section 149 - The assessee’s claim for refund may be validated under Section 27 and paid to them - appeal allowed by way of remand.
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