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2014 (9) TMI 632 - CESTAT AHMEDABAD
Denial of refund claim - exemption under Notifiction No. 6/2002-CE dtd 1.3.2002 - Duty paid at the time of clearance under self-assessment - Held that:- assessments were never made provisional and the original duty assessment was not varied. Cestat Mumbai, in a difference of opinion matter, has also held in the case of M/s Nicholas Piramal (I) Ltd vs Commissioner of Customs, Airport, Mumbai [2014 (9) TMI 621 - CESTAT MUMBAI (LB)] that exemption not claimed at the time of assessment cannot be claimed by way of a refund claim without challenging the original assessment - Decided in favour of Revenue.