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2018 (4) TMI 597

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. - Matter remanded to the original authority viz Deputy Commissioner of Customs .....

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roper officer of customs, duty was paid, under protest, on imports against various bills of entry filed between 7th October 2010 and 23rd October 2010. On the basis of subsequent clarification dated 21st October 2010 of Ministry of Finance that the said notification does not cover the item under import, refund claim was preferred before the competent authority. After due notice and on conclusion o .....

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toms, Bangalore [2008 (222) ELT 249 (Tri.Bang.)]; iii. Palco Recycle Exchange Ltd v. Commissioner of Customs, Kandla [2014 (311) ELT 704 (Tri.-Ahmd.)]; iv. Steelco Gujarat Ltd v. Commissioner of Customs (Exports), Mumbai - I [2014 (314) ELT 425 (Tri.- Mumbai)] v. Commissioner of Customs & Central Excise, Goa v. Narayan Bandekar & Sons Pvt Ltd [2010 (252) ELT 417 (Tri.Mum)]; vi. Aman Medica .....

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gnorance of a notification which allows him payment of concessional rate of duty merely after filing a Bill of Entry. In fact, such a case is the present case in which there is no assessment order for being challenged in the appeal which is passed under Section 27(1)(i) of the Act because there is no contest or lis and hence no adversarial assessment order. 5. The Tribunal has referred to the case .....

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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 Section 2 .....

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