2014 (4) TMI 18

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..... impugned order wherein their appeal has been dismissed on the ground that assessment of bill of entry has not been challenged by the appellant in the light of the decision in Priya Blue Inds. 2004 (172) ELT 145 (SC) 2. The authorized representative of the appellant submits that bill of entry was filed under Airway bill against invoice no. 44882 dated 03.09.2008 by the forwarders. Accordingly, du .....

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..... y have not received any goods. In these circumstances, the reassessment of Bill of Entry is not required in the light of the case of Aman Medical Products Ltd. 2010 (250) ELT 30 (Del) 6. Therefore in the light of the decision of Aman Medical products Ltd. (supra), I hold that appellants are entitled for refund claim. Accordingly, I set aside the impugned order and allow the appeal with consequent .....

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