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2012 (12) TMI 384 - AT - CustomsRefund claim – rejection of refund claim on the ground that while filing the Bill of Entry the appellant did not mention the exemption under Notification No.21/2002-CE dated 01/03/2002 - Held that:- It is the duty of the Customs Officer while assessing the bill of entry to assess in accordance with the law - there is an obligation on the part of the department to extent exemption given by an unconditional exemption notification and the same could not be refused because the appellant has omitted to claim that relief
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