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2010 (10) TMI 657 - AT - CustomsRefund - Indigenous or imported goods - Since HPCL has paid custom and excise duty on same consignment - The original adjudicating authority after confirming that the provisional assessment has been finalized in respect of into bond bill of entry and goods warehoused as per the into bond bill of entry have been duly cleared by IOCL on payment of duty and therefore IOCL have accounted for the full quantity imported and after confirming that customs duty paid by HPCL was a second payment and was in respect of quantity which was not received by them, sanctioned the refund claim - In this case it is not the contention of the appellant that there was anything wrong with the calculation of duty on the ground of either valuation or classification or applicability of exemption - Held that: original adjudicating authority before allowing the refund has ensured that the quantity of HSD imported and warehoused by IOCL had been fully accounted for by filing ex-bond bills of entries and payment of duty and provisional assessment had also been finalized before sanctioning the refund - Decided in favor of the assessee
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