TaxTMI 
TaxTMI 
2009 (9) TMI 41
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....or the respondent. [Judgment per Valmiki J. Mehta, J.]. - The only issue which arises for consideration in this present appeal is whether an assessee who is entitled for concessional rate of duty pays the higher duty by inadvertence is not entitled to grant of refund of the excess duty paid unless he had filed an appeal against the 'order' by which he had deposited the duty on filing of the bill....
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....lis between the importer and the revenue at the time of payment of duty will deprive the importer of his right to file refund claim under section 27 of the Customs Act, 1962?" 3. Before we proceed to decide the issue, it would be necessary to reproduce the relevant part of the relevant provision, namely, Section 27 of the Customs Act, 1962 which is as under: "27. Claim for refund of duty.- (1)....
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....ocuments referred to in section 28C) as the applicant may furnish to establish that the amount of [duty and interest, if any, paid on such duty] in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such [duty and interest, if any, paidon such duty] had not been passed on by him to any other person: Provided that where an application for refund has ....
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....e of duty merely after filing a Bill of Entry. In fact, such a case is the present case in which there is no assessment order for being challenged in the appeal which is passed under Section 27(1)(i) of the Act because there is no contest or lis and hence no adversarial assessment order. 5. The Tribunal has referred to the cases of CCE, Kanpur Vs. Flock (India) Pvt. Ltd. [2000(120) ELT 285] and P....