https://www.taxtmi.com/caselaws?id=34678 HC held that an importer who paid excess duty in ignorance of a concessional notification is entitled to refund under Section 27(1)(ii) of the Customs Act, 1962. Where duty was paid without an adversarial assessment order or lis, non-filing of an appeal against the assessed Bill of Entry does not bar a refund claim. The Court found the case within Section 27's scope for payments made without assessment and set aside the CESTAT decision, allowing the refund claim to proceed. en-us Wed, 16 Sep 2009 00:00:00 +0530 Tue, 02 Sep 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34678 HC held that an importer who paid excess duty in ignorance of a concessional notification is entitled to refund under Section 27(1)(ii) of the Customs Act, 1962. Where duty was paid without an adversarial assessment order or lis, non-filing of an appeal against the assessed Bill of Entry does not bar a refund claim. The Court found the case within Section 27's scope for payments made without assessment and set aside the CESTAT decision, allowing the refund claim to proceed. Case-Laws Customs Wed, 16 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34678