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TMI Blog2017 (11) TMI 1532X X X X Extracts X X X X X X X X Extracts X X X X ..... try does not deprive the appellant to file its claim for refund under Section 27 of the Customs Act, 1962. The matter is remanded back to the adjudicating authority to consider the refund claims filed by the appellant - appeal allowed by way of remand. - C/11595,11898/2017-SM - A/13548-13549/2017 - Dated:- 20-11-2017 - Mr. Ashok Jindal, Member (Judicial) None for the Appellant Shri A. Mishra, A.R. for the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein their appeals have been dismissed by the ld. Commissioner (Appeals) on the ground that as the appellant has not challenged the assessment of Bills of Entry, therefore, they are not entitled for refund claims. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtions of Section 27, as amended with effect from that date, read as under : 27. Claim for refund of duty. - (1) Any person claiming refund of any duty or interest, - (i) paid by him; or (ii) borne by him, may make an application in such form and manner as may be prescribed for such refund of to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, before the expiry of one year, from the date of payment of such duty or interest : Provided that where an application for refund has been made before the date on which the Finance Bill, 2011 receives the assent of the President, such application shall be deemed to have been made under sub-section (1), as it stood before the date on which the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h duty to any other person; (b) the duty and interest, if any, paid on such duty, on imports made by an individual for his personal use; (c) the duty and interest, if any, paid on such duty borne by the buyer, if he had not passed on the incidence of such duty and interest, if any, paid on such duty, to any other person; (d) the export duty as specified in section 26; (e) drawback of duty payable under sections 74 and 75; (f) the duty and interest, if any, paid on such duty borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify : Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to account. In other words, under Section 27 of the Act, as it now stands, it is not open to an authority to refuse to consider the application for refund only because no appeal has been filed against the assessment order, if there is one. 13. As far as the present case is concerned, there was indeed no assessment order as such passed by the customs authorities. Although under Section 2(ii) of the Act, the word assessment includes a self-assessment, the clearance of the goods upon filing of the B/E and payment of duty is not per se an assessment order in the context of Section 27(1)(i) as it stood prior to 8th April, 2011, particularly if such duty has not been paid under protest. In any event, after 8th April, 2011, as noticed herei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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