9911796707
TMI Blog2017 (1) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the Customs there could be no challenge or appeal to such order; in such a situation the importer will not be deprived of his right to file refund claim - refund allowed - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... way of claiming the refund for the excess payment of Customs Duty made. 3.2 The Revenue's contention against sanctioning refund claim is that the assessee appellant has to first file an appeal against the assessment order made for the importation of such goods, where basic customs duty was paid in cash. The appellant's submission is that there is no dispute between the importer and the Revenue that the rate of duty is 2.5% and not 5% which had been paid by the importer appellant. The appellant pleads that in the present matter there is no assessment order made, which could be challenged in appeal; therefore, non-filing of appeal against such Bill of Entry cannot deprive the importer of their due refund claim. The appellant relies on Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment or by any educational, research or charitable institution or hospital, before the expiry of one year. (b) in any other case, before the expiry of six months, from the date of payment of duty and interest, if any, paid on such duty in such form and manner as my be specified in the regulations made in this behalf and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of duty and interest, if any, paid on such duty in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such duty and interest, if any, paid on such duty had not been passed on by him to any o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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