2019 (1) TMI 1788

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..... d 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. Appeal is remanded to the adjudicating authority, who is directed to process the refund claim on merits - appeal allowed by way of remand. - C/420 .....

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..... d the rejection. Hence this appeal. 2. The learned counsel Shri A.K. Jayaraj submitted that the appellant need not challenge the assessment before claiming the refund of excess duty. He relied upon the decision of the Hon ble Delhi High Court in the case of M/s. Aman Medical Products Ltd., Vs Commissioner of Customs, Delhi reported in 2010 (250) E.L.T.30 (Del.) and decision of Tribunal in t .....

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