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2012 (10) TMI 830 - AT - CustomsRefund claim – benefit of Notification No. 21/2002-Cus. – Held that:- There is no ‘contest’ or ‘lis’ between the appellant and the department at the time of clearance of the goods - payment of higher rate of duty by the appellant is by way of inadvertent mistake without taking the benefit of notification - benefit of said notification, was available to the importer - it is clear case of payment of higher duty due to ignorance - appellants are entitled to refund of excess duty paid by them
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