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of <h1>Tribunal orders fresh adjudication, granting appellant fair opportunity under Section 27, upholding refund claim.</h1> <h3>M/s. Baccarose Perfumes & Beauty Products Pvt. Ltd. Versus CC Kandla</h3> M/s. Baccarose Perfumes & Beauty Products Pvt. Ltd. Versus CC Kandla - TMI Issues:Refund claim validity under Section 27 of the Customs Act based on non-challenged assessment.Analysis:The case involved a refund claim by M/s. Baccarose Perfumes & Beauty Products Pvt. Ltd., Kandla for duty paid in excess during the clearance of cosmetics and perfumes. The original authority rejected the claim, stating that challenging the assessment was necessary, not just filing a refund claim. The Commissioner (Appeals) upheld this decision, emphasizing that challenging the assessment directly was crucial. The appellant cited various judgments to support their claim, including cases like Teej Impex Pvt. Ltd. and Aman Medical Products Ltd.The tribunal analyzed these judgments and found the High Court of Delhi's ruling in Aman Medical Products Ltd. vs. CC Delhi to be most relevant. The court clarified that Section 27 allows duty refund even without an assessment order challenge, especially in cases where duty is paid due to ignorance of relevant notifications. The tribunal distinguished cases like CCE, Kanpur v. Flock (India) Pvt. Ltd. and Priya Blue Industries Ltd., where assessment orders existed, making it necessary to challenge them directly. In cases without a disputed assessment order, like the present one, the right to file a refund claim remains valid under Section 27.Based on the High Court's observations, the tribunal remanded the case for fresh adjudication, instructing the original authority to reconsider the matter in line with the law and granting the appellant a fair opportunity. This decision aligns with the interpretation of Section 27 and ensures that the appellant's right to a refund claim is upheld, even without challenging the assessment directly.
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