Import duty Refund u/s 27 not admissible in absence of modification in self-assessment

Andhra Sugars Limited Vs Commissioner of Customs (CESTAT Hyderabad)

Held that refund u/s 27 against duty paid on self-assessment basis not admissible unless the self-assessment is modified through an appeal.

Facts-

The appellant imported sulphur in bulk and filed Bills of Entry as per the quantity indicated in the Bills of Lading and paid duty. Thereafter, according to the appellant, it found that lesser quantities of the goods were delivered by the Master of the Vessel and therefore, less duty was required to be paid. The appellant filed two refund claims on this ground which were rejected by the lower authority and such rejections were upheld in the impugned orders. Hence, these appeals.

Conclusion-

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