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2010 (11) TMI 354 - AT - CustomsRefund - Bar of limitation - Reassessment of import - The Bill of Entry was filed, and assessed on the basis of the declarations made by the importer and on the basis of the invoice issued - The Hon’ble Delhi High Court in the case of United News of India v. Union of India reported in 2004 (2004 (1) TMI 90 - HIGH COURT OF DELHI) held that payments in advance of import without assessment is not relatable to taxable event of importation and cannot be valid duty - By applying the ratio of the above decisions and in the fact of the instant case where the short landing of the goods is not being disputed it has to be held that appellant is entitled to the refund of excess deposit of ₹ 6,01,721 - Accordingly the appeal is allowed
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