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TMI Blog2017 (9) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... of the notification. Accordingly, there was no lis at the time of the original bill of entry - it will be appropriate to follow the decision of the Hon’ble High Court in the case of AMAN MEDICAL PRODUCTS LTD. Versus COMMISSIONER OF CUSTOMS, DELHI [2009 (9) TMI 41 - DELHI HIGH COURT], where it was held that the non-filing of the appeal against the assessed bill of entry does not deprive the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE (SN-242) dated 17.03.2012 in which nil rate of duty was available. Realizing their mistake, the respondent filed refund claim for the duty already paid. These preferred claims were rejected by the original authority. However, Commissioner (Appeals), vide the impugned order allowed such refunds. Aggrieved by decision, Revenue is in appeal. 2. With the above background, we heard Mr Govind Dixi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts (P) Ltd Vs Commissioner of Customs, Delhi [2010(250) ELT 30(Del.) dated 16.04.2014. 5. On going through the Hon ble Delhi High Court s decision, we find that the Hon ble High Court has discussed the decisions of the Apex Court in the case of M/s Flock India as well as M/s Priya Blue. The Hon ble High Court has observed as under: 6. We, therefore, answer the question framed by hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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