Refund of excess duty paid cannot be denied on basis of not reassessing bill of entries

Micromax Informatics Limited Vs Union of India  (Bombay High Court ) Conclusion: Refund applications could not be denied merely because the assessment orders were not challenged by assessee or reassessment of the bill of entries was not done. Held: In the instant case, assessee-company imported several consignments of mobile handsets during the period between July, 2014 to June, 2015. On such imports, assessee paid full CVD at the applicable rate without availing benefit of exemption notification dated 17th March, 2012. Assssee had filed refund application but had not challenged the origina...