TMI Blog2018 (11) TMI 1477X X X X Extracts X X X X X X X X Extracts X X X X ..... t without insisting on the requirement for reassessment under Section 149 - The assessee’s claim for refund may be validated under Section 27 and paid to them - appeal allowed by way of remand. - C/20948/2015-SM, C/21591/2016-SM, C/21592/2016-SM, C/21593/2016-SM, C/21594/2016-SM - Final Order No. 21795-21799/2018 - Dated:- 27-11-2018 - MR. S.S GARG, JUDICIAL MEMBER Mr. Anil D. Nair, Advocate For the Appellant Mr. Gopakumar, AR For the Respondent ORDER Per: S.S GARG The appellant, M/s. KCM Appliances Pvt. Ltd., has filed five appeals against a common impugned Order-in-Appeal. As the issue in all these appeals are identical and therefore, all the five appeals are being disposed of by this common order. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t after realizing the mistake, they made a representation to the respondent vide their letter dated 8.10.2013 requesting the lower authority to amend the Bills of Entry in terms of Section 149 of the Customs Act, 1962. Thereafter, the lower authority on the representation of the appellant, issued an administrative letter dated 11.10.2013 vide which the lower authority rejected the claim of the appellant for amendment of the documents under Section 149 of the Customs Act on the ground that the proper course for claiming refund of excess duty would be to file appeal against the assessed Bills of Entry, holding that Section 149 of the Customs Act deals with only amendment of Bills of Entry and not for reassessment of the Bills of Entry. Aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer and the importer is aggrieved by such an assessment, then the importers can challenge such an assessment by filing an appeal before the appellate forum. Whereas in the present case, the learned counsel submitted that there is no dispute between the appellant and the department regarding the exemption available to the imported goods in terms of the Notification. In such case, the respondent has the power to amend the Bill of Entry in terms of Section 149 of the Customs Act. He further submitted that the Hon ble High Court of Delhi in the case of Aman Medical Products Ltd. vs. Commissioner of Customs, Delhi reported in 2010 (250) ELT 30 (Del.) distinguished the ratio laid down in Priya Blue Industries by categorically holdin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered the issue whether an assessee is required to challenge the assessment in order to claim the refunds under Section 27 of the Customs Act. Here it is relevant to reproduce the said findings of the Division Bench, which is contained in para 5.1 to 6. 5.1 Section 27 of the Customs Act covers grant of the refund of customs duties. From 8.4.2011, Section 27 has been amended to do away with the requirement of reassessment of bills of entry before any refund can be considered. On merits, we find that the importer is entitled the substantive benefit of the Notification No.24/2005-Cus. dated 1.3.2005 inasmuch as the components imported by them were meant for manufacture of tablet PCs. The said customs notification extends the benefit sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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