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2015 (6) TMI 74 - AT - CustomsDenial of refund claim - Benefit under notification No. 26/2000 - preferential rate of country of origin - Held that:- Appellant claiming preferential rate of duty under notification No. 26/2000 for the goods imported for from Srilanka origin ought to have claimed the notification at the time of input and before clearance of goods. The conditions stipulated in the said notification is specific and it is mandatory that the Asst. Commissioner of Customs shall satisfy whether the conditions are met before clearance of the goods. As rightly held by the lower appellate authority once Bill of Entry assessed and duty paid and appellants cleared the goods the assessment becomes final and the appellant did not contest or file appeal against the assessment order. Therefore, in view of Hon'ble Apex Court judgment in the case of Priya Blue Industries (2004 (9) TMI 105 - SUPREME COURT OF INDIA) the appellants are not eligible to claim the notification benefit by way of filing refund. - Decided against assessee.
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