2004 (3) TMI 551

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..... peal relates to admissibility of refund of customs duty claimed by the appellants. The lower authorities rejected the claims. Hence the instant appeals before the Tribunal. 2. Heard both sides. 3. The claims for refund arose on account of the fact that, though the goods were initially permitted to be cleared on payment of appropriate duty, after following the due process of assessment, before .....

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..... fire in CFS Mulund Warehouse. The claims were rejected on the ground that, the claim is not supported either by the provisions of Section 22, 23 or 27 of the Act. 5. Heard both sides. 6. It is an admitted position that, the goods were assessed to duty and the said duty was paid by the appellants. Though an order permitting an out of customs charge was passed, the appellants were denied the po .....

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..... the goods continues to be, as if, the goods were not ordered to be cleared. Hence the loss of goods having occurred before the clearance of goods, the appellants are rightfully entitled to the claims of refund, as the payment of customs duty on such goods is erroneous. The payment of customs duty becomes erroneous for the reason that though the duty was paid as assessed and due, the customs aut .....

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