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2015 (11) TMI 84 - CESTAT CHENNAIRefund of excess duty paid to claim exemption under Notification No. 119/2008-Cus. - re-assessment / amendment of the bills of entry - Imported Ferro Molybdenum – Held That:- assessing officer has a duty to assess according to the law and refusal to amend the document would result in an irregular assessment - amendment has to be allowed when a request is based on documentary evidence, which was in existence at the time of clearance - In terms of provisions of Section 149 appellant is eligible for amendment – Decision made in case of Hero Cycles Ltd. Vs. Union of India [2009 (6) TMI 4 - BOMBAY HIGH COURT] followed - Decided in favour of Assessee.
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