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CC, Patparganj Versus Hymatic Agro Equipments Pvt Ltd

2017 (9) TMI 755 - CESTAT NEW DELHI

Refund of excess duty paid - case of Revenue is that Since the order of assessment of the bills of entry was not challenged, it has become final and hence, the same cannot be challenged by filing refund claims - Held that: - the bill of entry was ass .....

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CTS LTD. Versus COMMISSIONER OF CUSTOMS, DELHI [2009 (9) TMI 41 - DELHI HIGH COURT], where it was held that 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 o .....

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ixit, DR Present for the Respondent : None ORDER Per: V. Padmanabhan The present appeal has been filed by Revenue against Order-in-Appeal No.CC(A) Cus/D-II/ICD/1009 to 1016/2015 dated 11.09.2015. The brief facts of the case are that the respondent fi .....

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ch nil rate of duty was available. Realizing their mistake, the respondent filed refund claim for the duty already paid. These preferred claims were rejected by the original authority. However, Commissioner (Appeals), vide the impugned order allowed .....

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d in the impugned order. Since the order of assessment of the bills of entry was not challenged, it has become final and hence, the same cannot be challenged by filing refund claims as has been held by the Hon ble SC in the case of Collector Vs M/s F .....

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e refund was allowed by the Commissioner (Appeals) on the basis of the Hon ble High Court of Delhi judgment in the case of M/s Aman Medical Products (P) Ltd Vs Commissioner of Customs, Delhi [2010(250) ELT 30(Del.) dated 16.04.2014. 5. On going throu .....

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