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2015 (4) TMI 157 - AT - CustomsRefund of excess duty - Imported goods and cleared for home consumption without contesting the assessment made in the Bill of Entry No. 691527 dated 29.09.2004 - Held that:- Both AC (Refunds) and the Commissioner (Appeals) have rightly dismissed the appeal by relying on the Hon'ble Apex Court judgment in the case of Priya Blue and Flock (I) (2004 (9) TMI 105 - SUPREME COURT OF INDIA), which was discussed in detail in the impugned order. Since the issue was well settled by the Hon'ble Apex Court, in the above judgements and the said Apex Court decision has been followed by various High Courts and Tribunals and the issue is no longer in dispute. Since the appellants not contented the assessment of duty made in the said Bill of Entry, the AC (refunds) has rightly informed the appellants. By respectfully following the Apex Court decision which is relied by the Lower Appellate Authority while rejecting the appeal - Decided against assessee.
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