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2013 (6) TMI 208 - AT - CustomsRefund claim related to excess paid duty - Rejection on the ground that same had been paid due to mention of wrong exemption notification which was due to clerical mistake - Held that:- Goods imported are LDPE which are covered under Chapter 39 and both the Bills of entry filed by the appellant, they have claimed the benefit of notification No. 13/05. Though the appellant have pleaded that this notification is not applicable to the goods imported, on going through the notification, we find that this plea is totally wrong as S.No. 16 of the table annexed to this notification covers notes of Chapter 39 for which concessional rate of duty prescribed is 15%. Notification No. 21/02 Cus which was claimed subsequently by the appellant also covers the LDPE granules as Sr.No. 4 prescribes concessional rate of 10%. When both the exemption notifications were available and at the time of import, the appellant chooses to avail one particular notification No. 13/05 Cus and later on realizing that the other notification is more beneficiary, they were required to challenge the assessment by way of filing appeal against the same. They cannot claim the refund directly without challenging the assessment order in view of Apex Court judgment, in Priya Blue Industries Ltd. reported as [2004 (9) TMI 105 - SUPREME COURT OF INDIA]. Thus, there is no infirmity in the impugned order. Appeal dismissed.
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