2006 (1) TMI 442

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....dent. [Order]. -  Heard both sides. 2. In the instant appeal, the Assistant Commissioner, Customs, Mumbai has sanctioned the refund of Rs. 12,453/- (Rupees Twelve Thousand Four hundred Fifty-three only) paid by the importer, vide Cash Receipt No. 2281, dated 26-2-2000 against Bill of Entry No. 123715, dated 9-5-2000. The Bill of Entry was provisionally assessed and goods were re....

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....aying as part of the duty and the same is not covered by Section 27 of the Customs Act, 1962. What is contemplated under Section 27 of Customs Act is refund of duty and interest payable on order of the assessment. To claim refund the said provision do not cover the situation of this type. Further, its contention is that the case on hand do not fall under the category as mentioned in Clause (b) of ....