Custom duty refund due to re-assessment of Bills of Entry cannot be denied merely for not filing appeal

Brightpoint India Pvt. Ltd. Vs Commissioner of Customs Mumbai (Air Cargo Import) (CESTAT Mumbai)

The Revenue against the sanction of the refund which arose out of re-assessment of the Bills of Entry, filed appeal before the Commissioner (Appeals), and the Commissioner (Appeals) accepted the appeal by holding that since the appellants have not filed appeals against the Bills of Entry the refund is not legal and correct. We find that the refund was not filed against the assessment of Bills of Entry but the Bills of Entry were

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