2017 (10) TMI 1073

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....f Delhi in the case of Aman Medical Products Ltd. v/s Commissioner of Customs, Delhi 2010 (250) ELT 30 (Del.) wherein the Hon'ble High Court has held that it is admitted fact that the appellant has borne the duty in question. 4. Considering the fact in appellant's own case vide Final Order No. 50547 dated 31/01/2017 the identical issue came up before this Tribunal. This Tribunal has observed as under: 3.2 The Revenue's contention against sanctioning refund claim is that the assessee appellant has to first file an appeal against the assessment order made for the importation of such goods, where basic customs duty was paid in cash. The appellant's submission is that there is no dispute between the importer and the Revenue that the rate ....

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....ty.- (1) Any person claiming refund of any duty- (i) Paid by him in pursuance of an order of assessment; or (ii) Borne by him, May make an application for refund of such duty and interest, if any, paid on such duty to the Assistant Commissioner of Customs or Deputy Commissioner of Customs- (a) In the case of any import made by any individual for his personal use or by Government or by any educational, research or charitable institution or hospital, before the expiry of one year. (b) In any other case, before the expiry of six months, from the date of payment of duty and interest, if any, paid on such duty in such form and manner as my be specified in the regulations made in this behalf and the ap....