2008 (12) TMI 554

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....K. Rajak, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  In this case, 14 bills of entries assessed during the period from September, 1991 to May, 1996 came to be finally assessed by the Asst. Commissioner on 24-4-2006 after more than one round of litigation when the matter had reached the Tribunal and was remanded back. Even now the issue of levy of SED and the co....

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....nd claim under Section 27. 5. We have considered submissions from both the sides. The requirement of filing a refund claim under Section 27 was introduced in Section 18 only on 13-7-2006 and before that Section 18(2) of Customs Act provided that the importer or the exporter of the goods shall pay the deficiency or be entitled to the refund after the final assessment of the duty. Therefore ....