Refund Claims Allowed Beyond Section 128 Under Customs Act 1962 With Proper Assessment Modification

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....The CESTAT held that a refund claim of customs duty paid cannot be denied solely on the ground that modification of self-assessment is permissible only under Section 128 of the Customs Act, 1962. The Tribunal referenced the Supreme Court's ruling clarifying that refund claims require modification of the assessment order by appropriate proceedings, which may include Section 128 or other relevant provisions. The original authority's restrictive interpretation was found to be legally incorrect. Consequently, the appellant was entitled to the refund amounts claimed. The impugned order denying the refund was set aside and the appeal was allowed.....