Customs refund claims must be decided on the actual assessment record, not unsupported assumptions about tariff amendment.

A refund claim arising from customs assessment of a roll cut machine had to be examined against the actual assessment record, including the duplicate bill of entry. If the tariff entry was not in fact corrected from Heading 8451.50 to Heading 8479.89, the assessment remained under the original heading and excess duty could support refund consideration. The appellate authority could not presume that the duplicate copy had been amended without verifying the record. The matter was therefore remanded for de novo decision by the Assistant Collector, with the refund issue left open for fresh adjudication.

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Issues: Whether the refund claim arising from assessment of the roll cut machine was maintainable on the basis that the goods had been assessed under Heading 8451.50, and whether the appellate authority could presume amendment of the tariff entry in the absence of inspection of the duplicate bill of entry.

Analysis: The assessment record was required to be verified from the available duplicate copy of the bill of entry. If the tariff entry for the roll cut machine had not been corrected from Heading 8451.50 to Heading 8479.89, the assessment stood under the former heading and duty had been collected in excess, making the refund claim fit for consideration. The appellate authority's assumption that the duplicate copy must have been amended was unsupported, especially when the relevant customs record could have been examined directly.

Conclusion: The refund issue required reconsideration on the basis of the actual assessment record, and the appeal was allowed with the Collector's order set aside and the matter remanded for de novo decision by the Assistant Collector.

Final Conclusion: The dispute was not finally determined on the merits of the refund claim, which was left open for fresh adjudication by the assessing authority.

Ratio Decidendi: A refund claim following customs assessment must be decided on the basis of the actual assessment record, and unsupported presumptions about alteration of the bill of entry cannot replace inspection of the available duplicate copy.

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