TMI Blog2008 (4) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim of the party on merits in accordance with the provisions of Section 27 of the Customs Act as also in accordance with the principles of natural justice - C/79/2001 - 394/2008 - Dated:- 25-4-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Smt. R. Bhagyadevi, SDR, for the Appellant. Shri T. Ramesh, Advocate, for the Respondent. [Order per: P.G. Chack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the department. Another ground raised in this appeal is that the sanction of refund of a part of the amount of duty covered by the assessment of the Bill of Entry amounts to amendment of the Bill of Entry. It is pointed out that, under Section 149 of the Customs Act, any amendment of a Bill of Entry was not permissible except on the basis of documentary evidence which was in existence at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the hands of the assessee, which is, according to the Customs authorities, due to the Revenue. The authorities would, therefore, issue a show-cause notice under Section 28 of the Customs Act for recovery of the amount from the assessee. The expression "erroneous refund" appearing in the company of the aforesaid expressions under Section 28 denotes an amount of duty erroneously refunded and rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... misguided by the assessee's arguments based on Section 28 of the Customs Act. 5. For the aforesaid reasons, we set aside the impugned order and allow this appeal by way of remand directing the Commissioner (Appeals) to take fresh decision on the refund claim of the party on merits in accordance with the provisions of Section 27 of the Customs Act as also in accordance with the principles of n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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