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2008 (10) TMI 226 - CESTAT, NEW DELHIRefund of customs duty paid before assessment of Bill of Entry – Held that - word “payable” means duty which has become due and payable at the time of clearance with fine under Section 125(1) of the Act. Thus, it is clearly evident that the duty has become due on the goods in question - It is seen that the appellants paid the amount in question in respect of the assessment of Bill of Entry. By Order dated 17-11-2005, the assessment was done and the goods were confiscated, redemption fine and penalty were imposed. Therefore, the Revenue is entitled to recover the duty on the said goods. - the amount deposited by the appellants would be adjusted against the duty on the goods in question. Therefore, the refund claim was rightly rejected
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