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Issues involved: Refund claim of excess duty paid on import consignment, challenge of assessment not made by appellant, entitlement for refund claim without challenging assessment.
Refund Claim of Excess Duty Paid: The appellant filed a refund claim for excess duty paid on their import consignment due to short landing of 10 packets of "Bearing Components." The lower authorities denied the refund claim citing non-challenge of assessment, as per decisions in Priya Blue Industries and Flock India Ltd. The appellant contended that they paid duty on items as per invoice, discovered the short landing only upon delivery, and thus, were entitled to claim refund without challenging the assessment. Citing Section 27(1)(b) and Section 149 of the Customs Act, the appellant argued for the refund claim based on previous tribunal and court decisions supporting such claims. Maintainability of Refund Claim without Challenging Assessment: The Tribunal deliberated on whether the refund claim was maintainable without challenging the assessment of the bill of entry. Referring to the case of Bansal Alloys & Metals Pvt. Ltd., it was established that a refund claim can be maintained even without challenging the assessment if a shortage is detected during examination before clearance. The Tribunal also considered the case of Crest Chemicals, where it was held that under Section 149 of the Customs Act, appellants are entitled to a refund claim even after clearance of goods, based on existing documents. Following the precedents set by the Tribunal and the High Court of Punjab & Haryana, it was concluded that the appellant was entitled to the refund claim without challenging the assessment. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief.
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