TMI Blog2018 (8) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... are India Pvt. Ltd. Vs. Commissioner of Customs [2018 (7) TMI 103 - CESTAT CHENNAI] where it was held that the refund claim cannot be rejected for the reason that the assessment was not challenged. The matter requires to be remanded to the adjudicating authority who is directed to verify whether the appellant has paid excess duty - appeal allowed by way of remand. - C/42527/2014 - Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion of India 2016 (335) ELT 446 (Del.) and also by the decision in the case Micromax Informatics Ltd. vide judgment of the Hon ble High Court of Madras dated 18.4.2017 in W.P. No. 3486/2016. She therefore prayed that the appeal may be allowed. 3. The ld. AR Shri K. Veerabhadra Reddy argued that the adjudicating authority has not gone into the issue of eligibility of refund and has rejected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejection of refund claim on this ground is unjustified. However, taking into consideration the plea put forward by ld. AR, we are of the considered opinion that the matter requires to be remanded to the adjudicating authority who is directed to verify whether the appellant has paid excess duty. In such case, the adjudicating authority shall look into the eligibility and sanction the refund. The im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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