TMI Blog2011 (6) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant was maintainable under Section 27 of the Customs Act and the non-filing of the appeal against the assessed bill of entry does not deprive the appellant to file its claim for refund under Section 27 of the Customs Act, 1962 and which claim will fall under clause (ii) of sub-section (1) of Section 27 - Considering the facts and the legal interpretations I remand the case to the ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been challenged in appeal it is not open to the assessee to challenge it indirectly by filing a refund claim under Section 27. He considered a plethora of judgments and orders in support of his findings. The appellants mainly relied upon the following judgments/orders; 1. Teej Impex Pvt. Ltd. Vs. CC Kandla [2010 (261) ELT 1106 (Tri. Ahmd.)] 2. Aman Medical Products Ltd. Vs. CC Delhi [2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable to the instant case. I reproduce the relevant paragraphs of the said judgment as below: 4.?If therefore we refer to language of Section 27, it is more than clear that the duty which is paid is not necessarily pursuant to an order of assessment but can also be borne by him . Clauses (i) and (ii) of sub-section (1) of Section 27 are clearly in the alternative as the expression or is found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (S.C.). In both these cases, referred to by the Tribunal there was an assessment order which was passed and consequently it was held that where an adjudicating authority passed an order which is appealable and the party did not chose to exercise the statutory right of appeal, it is not open to the party to question the correctness of the order of the adjudicating authority subsequently by filing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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