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TMI Blog2015 (4) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... (9) TMI 41 - DELHI HIGH COURT] and Tribunals [2013 (9) TMI 840 - CESTAT BANGALORE]. - refund claim filed by the appellant under Section 27 of the Customs Act, 1962 is maintainable. Accordingly, the impugned orders passed are set aside and the matter is remanded to the Adjudicating authority to decide the refund claims afresh on merit. - Decided in favour of assessee. - Appeal No.C/168,169/2007 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of M/s Aman Medical Products Ltd Vs Commissioner of Customs, Delhi- 2010 (250) ELT 30 (Del.) held that the refund claim of the Appellant was maintainable under sub-section 27(1) of Customs Act, 1962, for even non-filing of the appeal against assessed Bill of Entry. It does not deprive the right of Appellant to file refund claim under Section 27 of the Customs Act 1962. The Tribunal on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y appeal against the assessment order cannot act fatal to the assessee s claim of refund. By applying the ratio of the above decision to the facts of the present case, we find that there was no lis between the appellant and the Revenue and it was a simple case of payment of export Cess on a mistaken belief, which was also not rectified by the Revenue. We accordingly find no infirmity in the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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