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TMI Blog2018 (2) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of record. 4. Heard Ld AR for the Revenue. 5. The short issue involved in the present appeal is whether the appellant are entitled to refund of customs duty paid against respective Bills of Entry which was finally assessed on 22.2.2014. The refund claim was rejected on the ground that since the appellant had not filed appeal against the assessment order, therefore, the refund claim filed under Sec 27 of the Customs Act, 1962 is not maintainable. The appellant in the written submission has submitted that subsequent to the amendment to Section 27 of the Customs Act, 1962 for claiming refund of duty paid, the assessment order need not be challenged. In support, he has referred to the Hon'ble Delhi High Court s judgement in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 Bill, 2011 receives the assent of the President and the same shall be dealt with in accordance with the provisions of sub-section (2): Provided further that the limitation of one year shall not apply where any duty or interest has been paid under protest : Provided also that where the amount of refund claimed is less than rupees one hundred, the same shall not be refunded. Explanation. - For the purposes of this sub-section, the date of payment of duty or interest in relation to a person, other than the importer, shall be construed as the date of purchase of goods by such person. (1A) .... (1B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of duty and interest, if any, paid on such duty has not been passed on by the persons concerned to any other person." 8. Hon'ble Delhi High Court had an occasion to interpret the amended provision in Macromax Informatics Ltd (supra) case. After analysing the subject, their Lordships observed as under: 4 An important change that has been made is that a person can now claim refund of any duty or interest as long as such duty or interest was paid or borne by such person. The conditionality of such payment having been made pursuant to an order of assessment does not exist. Secondly, once an application is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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