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2008 (2) TMI 126 - AT - CustomsOn realising mistake that as per Not. 103/04 duty was payable @ 10%, not 15%, assessee requested Revenue u/s 154 to rectify Bill of Entry – revenue was justified in rejecting the request on ground that benefit of notification cannot be extended to the importer subsequent to the payment of duty – since assessment order have not been modified in appeal, refund is not allowable - Once assessments is finalized, only option available to importer is to challenge the same before the higher appellate
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