TMI Blog2017 (10) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant Shri Ubhav Sengraj, A.R. - for the respondent ORDER The appellant is in appeal against the impugned order wherein refund claim filed by them of excess CVD paid by them has been rejected on the ground that the appellant has not challenged the assessment of the bill of entry. 2. Heard the parties. 3. Considering the fact that the issue has been settled by the Hon ble High Court of Delhi in the case of Aman Medical Products Ltd. v/s Commissioner of Customs, Delhi 2010 (250) ELT 30 (Del.) wherein the Hon ble High Court has held that it is admitted fact that the appellant has borne the duty in question. 4. Considering the fact in appellant s own case vide Final Order No. 50547 dated 31/01/2017 the identical issue c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and the Revenue at the time of payment of duty will deprive the importer of his right to file refund claim under section 27 of the Customs Act, 1962? 3. Before we proceed to decide the issue, it would be necessary to reproduce the relevant part of the relevant provision, namely, Section 27 of the Customs Act, 1962 which is as under: 27. Claim for refund of duty.- (1) Any person claiming refund of any duty- (i) Paid by him in pursuance of an order of assessment; or (ii) Borne by him, May make an application for refund of such duty and interest, if any, paid on such duty to the Assistant Commissioner of Customs or Deputy Commissioner of Customs- (a) In the case of any import made by any individual for his personal use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en to the party to question the correctness of the order of the adjudicating authority subsequently by filing a claim for refund on the ground that adjudicating authority had committed an error in passing his order. These judgments will, therefore, not apply when there is no assessment order on dispute/contest, like as is in the facts of the present case. 6. We, therefore, answer the question framed by holding that the refund claim 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 Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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