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2011 (10) TMI 112 - CESTAT, NEW DELHINotification No. 39/06 - appellants imported Caris Marine GIS-CDs and documentation for Indian Navy - Bill of Entry, the appellants have never declared that goods are meant for Indian Navy - filed a refund claim - on the ground that the said goods were meant for Indian Navy and so they were entitled to concessional rate of duty in terms of notification - produced duty exemption certificate from National Hydrographic office - Decided that subsequent filing of refund claim, without putting the Bill of Entry to challenge, is against the law - As in tha case of Priya Blue Industries [2004 -TMI - 47045 - SUPREME COURT OF INDIA] - Appeal rejected
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