2014 (4) TMI 18

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..... ceived 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. [2009 (9) TMI 41 - DELHI HIGH COURT] - Decided in favour of assessee. - Appeal No.C/387/10-Mum - - - Dated:- 15-1-2014 - Ashok Jindal, J. For the Appellant : Shri K B Mahyavanshi, Executive - Marketing For the Respondent : Shri M S Reddy, D .....

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..... mstance, they are entitled for refund claim. The decision in Priya Blue Inds. (supra) is not applicable to the facts of this case. 3. On the other hand, ld. AR submits that the bill of entry is to be re-assessed as they have not received the goods. 4. Heard both sides. Considered the submissions. 5. I find that it is a case where the Bill of Entry was assessed but the goods have not been .....

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