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2013 (12) TMI 1401 - AT - CustomsDenial of refund claim of customs duty - Import of copper concentrate - Appellant filed refund claim of 2% education cess paid by them on account of basic customs duty, which was debited through D.E.P.B. scrip vide their refund claim dated 30-12-2005 - Held that:- assessments were originally provisional and were finalised subsequently. As such, admittedly, their was an assessment order involving lis between the appellant and the Revenue. The said lis was decided in favour of the Revenue by the final assessment order. Admittedly, the said assessment order having not been challenged by the appellant - Following decision of Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive) [2004 (9) TMI 105 - SUPREME COURT OF INDIA] - Decided against assessee.
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