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2012 (5) TMI 303 - AT - CustomsRefund - amendment of bill of entry in terms of Section 17 or Section 149 of the Customs Act, 1962 - After clearance they found that the goods were eligible for concessional rate of duty under notification No.25/98-Cus and 69/04. Accordingly, they filed refund claim for the customs duty paid under the aforesaid bill of entry - contention of the Revenue is that the respondent has at no stage challenged the assessment order, therefore, the refund claim was rightly rejected by the lower adjudicating authority – Held that:- in the case of Priya Blue Industries (2004 - TMI - 47045 - SUPREME COURT OF INDIA – Customs), proper course for claiming the benefit of the notification was by way of filing appeal against the assessment order, Commissioner (Appeals)'s order is set aside and Revenue's appeal is allowed
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