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2016 (10) TMI 1087 - AT - CustomsSAD refund - benefit of N/N. 45/2005-Cus., dated 16-5-2005 - The Revenue’s contention was that since no sales tax and VAT tax stand paid by the appellant in respect of their final product, so cleared, the benefit of the Notification will not be available to them - Held that: - bills of entries are also appealable in nature and any appeal filed theiragainst was required to be taken up as an appeal by Commissioner (Appeals) and to be decided on merits - Inasmuch as merits have not been considered by him, we deem it fit to remand the matter to Commissioner (Appeals) for decision on merits - appeal allowed by way of remand.
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