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2018 (6) TMI 596 - AT - CustomsRefund of Customs Duty paid - rejection on the ground that it was filed without challenging the final assessment order - Held that:- Reliance placed in the case of MICROMAX INFORMATICS LTD. VERSUS THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO) , THE ASSISTANT COMMISSIONER OF CUSTOMS (REFUNDS-AIR) [2017 (7) TMI 551 - MADRAS HIGH COURT], where The applications were returned on the ground that there was no order on record modifying or reviewing the rate of duty determined via the self-assessment mode. This conclusion of the second respondent, in view of what is stated above, is, clearly, wrong - the impugned order upholding rejection of the refund claim on the ground that the assessment order has not been challenged, cannot sustain and is set aside. The original authority is directed to process the refund claim on merits - rejection of refund do not sustain - appeal allowed.
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