https://www.taxtmi.com/caselaws?id=367026 The Tribunal allowed the appeal, setting aside the rejection of a refund claim for excess Excise duty payment. The decision was based on interpreting Section 27 of the Customs Act, distinguishing between duty paid in pursuance of an assessment order and duty borne by the importer. The Tribunal held that since the duty incidence was borne by the importer, the refund claim was valid. It emphasized that a refund claim can be made even without challenging an assessment order when duty is borne by the importer, as per statutory provisions and prior court decisions. en-us Thu, 31 May 2018 00:00:00 +0530 Fri, 14 Sep 2018 06:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367026 The Tribunal allowed the appeal, setting aside the rejection of a refund claim for excess Excise duty payment. The decision was based on interpreting Section 27 of the Customs Act, distinguishing between duty paid in pursuance of an assessment order and duty borne by the importer. The Tribunal held that since the duty incidence was borne by the importer, the refund claim was valid. It emphasized that a refund claim can be made even without challenging an assessment order when duty is borne by the importer, as per statutory provisions and prior court decisions. Case-Laws Customs Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367026