TMI Blog2015 (1) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... y at all. As per Section 27 of the Customs Act, 1962, a person can file a claim for refund which was not required to pay by him. Therefore, in the case of Aman Medical Products Ltd. v. Commissioner of Customs - [2009 (9) TMI 41 - DELHI HIGH COURT] wherein the Hon’ble High Court held that in such case the assessee is entitled to file refund claim of duty which was not required to pay by them. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ef facts of the case are that the respondent filed a Bill of Entry against an invoice issued by a foreign supplier which was assessed and duty was paid but the goods did not arrive at India and never received by the appellant. The respondent again filed a Bill of Entry for the assessment and the Bill of Entry was assessed and the goods were received later on. The respondent filed a refund claim fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led for refund claim in the light of Priya Blue Industries Ltd. (supra). Accordingly, the learned A.R. prays that the impugned order be set aside. 5. It is a case where duty has been paid when the goods never received which means that the respondent has paid duty which are not required to pay at all. As per Section 27 of the Customs Act, 1962, a person can file a claim for refund which was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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