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2016 (7) TMI 1218 - HC - CustomsRefund of duty paid under protest along with interest - denial of benefit under notification no.012/2012 - countervailing duty - import of spinal needles for medical use - benefit of exemption of the additional duty (equivalent to sales tax) under notification no.21/2012 - payment of all duties and charges by petitioner for release of goods as demanded - whether benefit under notification no.012/2012 will be available to petitioner? - Held that: - It is not the Customs’ case that the exemption under notification no.21 of 2012 was not initially allowed. It is also not the Customs’ case that any appeal was preferred by the department against the initial or tentative assessment made as reflected in the assessed bill of entry in such regard. Once the appellate order dealt with only the refusal to grant the exemption under notification no.12 of 2012 and allowed the appeal with the affirmative finding that the exemption demanded had been wrongfully denied, the only exercise left was to refund such amount and not seek to revisit the matter pertaining to the exemption granted under notification no.21 of 2012. The appraising refund section could not have reopened the assessment initially made and demanded the additional duty in derogation of notification no.12 of 2012 despite the same having been allowed earlier. Refund to be made to petitioner along with interest within four weeks from date - customs also to pay the cost assessed at ₹ 10,000/- to the petitioner - petition disposed off - decided in favor of petitioner.
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