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2017 (11) TMI 28 - CESTAT HYDERABADRefund claim - finality of assessment - Held that: - Hon’ble High Court of Delhi in the case of Micromax Informatics Ltd [2016 (3) TMI 431 - DELHI HIGH COURT] has dealt with similar issue which is present in the case in hand, where it was held that there was indeed no assessment order as such passed by the customs authorities. Although under Section 2(ii) of the Act, the word ‘assessment’ includes a self-assessment, the clearance of the goods upon filing of the B/E and payment of duty is not per se an 'assessment order' in the context of Section 27(1)(i) as it stood prior to 8th April 2011, particularly if such duty has not been paid under protest - Even the CBEC circular presented by DR (No. 17/2011-Customs, dated 08.04.2011) may not carry Revenue's case any further as the said circular explains the factual position as to assessment prior to 4/2011 and the law on this has already been settled by Hon’ble High Court of Delhi in the case of Micromax Informatics Ltd. - appeal allowed - decided in favor of appellant.
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