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2019 (1) TMI 982 - AT - CustomsRefund of excess Customs duty - rejection on the ground that the assessment of the Bill of Entry was as per the amended Section 17 of the Customs Act, 1962 and the customs duty was paid by the appellant on the basis of their own assessment and that assessment has attained finality being not challenged by the appellant - unjust enrichment - Held that:- The appellants were eligible for concessional rate of duty as per Notification No.46/2011-Cus. in view of the fact that the goods were imported from Malaysia in terms of the ASEAN-India Free Trade Area Preferential Tariff Agreement. Also, in the present case, there was no dispute about classification or valuation or description of the imported goods. Therefore there was no need to challenge the assessment. Unjust enrichment - Held that:- The appellant has produced a certificate from the Chartered Accountant who after verification of the records has certified that the amount of duty paid is shown as receivables under the head Customs duty receivables in the books of accounts of the appellant. But the said certificate has been rejected by the Commissioner(Appeals) on the ground which is not sustainable in law - on identical issue, the Tribunal in the case of Indian Institute of Science [2011 (4) TMI 1289 - KARNATAKA HIGH COURT] has allowed the appeal of the assessee and remanded the case back to the original authority to decide the issue de novo after affording an opportunity of hearing to the assessee. Appeal allowed by way of remand.
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