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2015 (3) TMI 163 - CESTAT MUMBAIRefund claim - Reassement of Bill of entry after giving benefit of discount as per Tribunal's earlier order [2008 (10) TMI 527 - CESTAT, MUMBAI] - Bar of limitation - held that:- In view of the direction of the Tribunal, there is clear direction to the Revenue to give the benefit (Refund) without any formal application. I further hold that, in case of such directions to grant refund by the Appellate Authority, refund has to be allowed by Revenue, by giving effect of the order. An application by the appellant/assessee is only by way of reminder and not a fresh claim. - It is further directed that the concerned Customs Authority shall grant refund with interest as per Rules within four weeks from the receipt of a copy of the order. - Decided in favour of assessee.
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