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2019 (11) TMI 71 - AT - CustomsChallenge to self assessment before the Commissioner appeals - scope of section 128 of the Customs Act, 1962 - HELD THAT:- Issue is now settled by the decision of the Apex Court in case of ITC Limited [2019 (9) TMI 802 - SUPREME COURT] where it was held that the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings and it would not be within the ken of Section 27 to set aside the order of self-assessment and reassess the duty for making refund. The issue is squarely covered by the said decision of Apex Court. Since Commissioner (Appeals) has not decided the issue on merit and had disposed of the appeal stating that appeal do not lie against self assessment made, the matter needs to be remanded back for consideration of issues on merit - Appeal allowed by way of remand.
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