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2010 (7) TMI 1005 - AT - CustomsRefund claim - excess customs duty paid - CBEC Circular dt. 10/11/2008 - claim of assessee is that the customs authorities have wrongly assessed the export cargo at higher value and had collected excess export duty based on valuation on FOB value- denial of refund claim on the ground that the shipping bills which were assessed with remarks are provisional and not finally assessed and there is no need to file separate appeal against the order of assessment and it could be corrected under Section 154 of the CA, 1962 - scope of section 154 of CA, 1962. Held that: - the issue is now squarely covered by our decision in the case of M/s. Sameera Trading Company, [2010 (5) TMI 518 - CESTAT, BANGALORE] where it was ditected the assessing officer to reassess the Bill of Entry under Section 17(4) of the Act after allowing the assessee to amend the Bill of Entry under Section 149 of the Act - appeal rejected - decided against Revenue.
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