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        <h1>Tribunal grants appeal for duty refund under Customs Act Section 27, emphasizing statutory right and refund claim process.</h1> <h3>MECON LTD. Versus COMMISSIONER OF CUSTOMS, CALCUTTA</h3> MECON LTD. Versus COMMISSIONER OF CUSTOMS, CALCUTTA - 2003 (153) E.L.T. 574 (Tri. - Kolkata) Issues involved: The issue involves the rejection of a claim for refund of excise duty paid on imported goods due to incorrect assessment and the interpretation of Section 27 of the Customs Act.Summary:1. The Appellants filed a claim for refund of excise duty paid on imported goods, which were assessed under a specific heading, seeking a lower duty rate based on the classification under a customs notification.2. The claim for refund was rejected by the Asst. Commissioner citing lack of jurisdiction as no appeal was filed against the initial assessments made on the bill of entry.3. The Commissioner (Appeals) upheld the rejection of the refund claim, stating that the appellants did not apply for re-assessments or file an appeal against the initial assessments, which were appealable orders.4. The Appellants contended that Section 27 of the Customs Act allows for a refund claim on duty paid in pursuance of an order of assessment, irrespective of the correctness of the assessment.5. The Tribunal found that Section 27 confers a statutory right to file a refund claim on duty paid based on an order of assessment, emphasizing the need for the existence of such an order for claiming a refund.6. Referring to a Supreme Court decision, the Tribunal held that a refund claim can be considered as a request for reassessment of the bill of entry, and the refund should be made as per the provisions of Section 27.7. The Tribunal also cited a Supreme Court case and a CBEC manual, supporting the right of importers to claim refunds for excess duty paid due to incorrect assessments by customs authorities.8. The Tribunal concluded that the lower authorities erred in rejecting the refund claim and directed the original authority to determine the refunds if admissible under Section 27 of the Customs Act.9. The Tribunal set aside the orders of the lower authorities and disposed of the appeal in favor of the Appellants, emphasizing the statutory right to claim a refund under Section 27 of the Customs Act.

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