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2018 (2) TMI 1076 - AT - CustomsRefund claim - denial on the ground that since the appellant had not filed appeal against the assessment order, therefore, the refund claim filed under Sec 27 of the Customs Act, 1962 is not maintainable - whether the appellant are entitled to refund of customs duty paid against respective Bills of Entry which was finally assessed on 22.2.2014? - Held that: - post amendment to Sec 27, w.e.f. 1.4.2011 there is no necessity to file appeal against the assessment order, while claiming refund under Section 27 of the Customs Act, 1962 - reliance placed in the case of Micromax Informatics Ltd vs UOI [2016 (3) TMI 431 - DELHI HIGH COURT]. The matter is remanded to the Adjudicating Authority to consider the refund claim on merit - Appeal allowed by way of remand.
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