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2014 (4) TMI 18 - AT - CustomsDenial of refund claim - Assessment of bill of entry has not been challenged by the appellant - Held that:- it is case where the Bill of Entry was assessed but the goods have not been received by the appellant. Therefore, they have filed a refund claim for duty paid for which they have not received any goods. In these circumstances, the reassessment of Bill of Entry is not required in the light of the case of Aman Medical Products Ltd. [2009 (9) TMI 41 - DELHI HIGH COURT] - Decided in favour of assessee.
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