Refund Claim Rejected Unjustly; No Appeal Needed After Re-assessment u/s 149 of Customs Act 1962.

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....Refund claim - rejection of refund on the ground that no appeal was filed - In the present case, the Revenue admittedly, amended the Bills of Entry by re-assessing the same under Section 149 of the Customs Act, 1962. Once, the Bills of Entry has been re-assessed and the refund is arising out of it, there is nothing exist against which any appeal need to be filed. Therefore, the contention of the Revenue that appellant has not filed appeal against the Bills of Entry is absolutely incorrect. - AT....