2024 (3) TMI 1112

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....ent filed one Bill-of-Entry No. 5015280 dated 31.01.2018 in accordance with Notification 84/2017-Cus. Dated 08.11.2017, and paid customs duty at the rate of fifty per cent. The goods were released; later on, the respondent realized that during the impugned period, in terms of Notification No. 93/2017-Cus. dated 21.12.2017 they were not liable to pay duty. Accordingly, the respondent moved an application under Section 149 of the Customs Act, 1962 for amendment in the Bill-of-Entry dated 31.01.2018. No action was taken on the said application. 2.1 Thereafter, the respondent filed a refund claim which was initially rejected by the adjudicating authority on the ground that as the respondent has not challenged the assessment of the Bill-of-Entr....

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....l No. 76127 of 2019 & ors. wherein, considering the merits of the case, it was held that the refund claim was rightly sanctioned to the respondents. 5.1 He therefore prayed that the appeal filed by the Revenue be dismissed. 6. Heard the parties and considered their submissions. 7. We find that on identical facts, this Tribunal has taken a matter for consideration in the case of M/s. Uma Export Ltd. (supra) wherein it was observed by the Tribunal as under : "43. To summarize our conclusions : a. The Revenue's stand that the appellants have not filed any appeal against the self-assessed Bills of Entry is rejected. The re- assessment requests made in terms of Section 149 has to be considered as their Appeal before the concerned aut....