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M/s Vardhman Acrylics Ltd. Versus Commissioner of Customs, Kandla

2015 (4) TMI 1014 - CESTAT AHMEDABAD

Denial of refund claim - Assessee not challenged the assessement order - Held that:- Appellant paid the Education Cess by mistake. It is also noticed that in one case, the Appellant paid cess under protest. The present cases are covered by the decisi .....

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passed are set aside and the matter is remanded to the Adjudicating authority to decide the refund claims afresh on merit. - Decided in favour of assessee. - Appeal No.C/168,169/2007 - Order No.A/10304-10305/2015 - Dated:- 8-4-2015 - Mr. P.K. Das and .....

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for disposal. 2. After hearing both the sides and on perusal of the records, we find that the Appellant filed Bills of Entry and by mistake paid the amount of Education Cess. Thereafter, the Appellant filed refund claim of duty paid by mistake. The A .....

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td Vs Commissioner of Customs, Delhi- 2010 (250) ELT 30 (Del.) held that the refund claim of the Appellant was maintainable under sub-section 27(1) of Customs Act, 1962, for even non-filing of the appeal against assessed Bill of Entry. It does not de .....

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ppeal filed by the importer. The relevant portion of the said decision is reproduced below:- 6. We find that the appellants paid the export Cess by mistake and Revenue accepted the same, without any objection. As such, it seems to be a case of paymen .....

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n 2010 (250) E.L.T. 30 (Del.), wherein the Hon ble High Court has held that when there is no lis between the assessee and the Revenue, non-filing of any appeal against the assessment order cannot act fatal to the assessee s claim of refund. By applyi .....

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