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2015 (11) TMI 1156 - AT - CustomsRefund claim - At the time of filing of Bills of Entry, the appellant did not claim the benefit of nil rate of duty - Notification No. 21/2002 [serial No. 399 (iv)] - The appellant filed a refund claim for refund of the customs duty paid on the construction materials and spare parts used in setting up of Mega Power Project on the ground that it was eligible for nil rate of duty applicable to the said project - Held that:- it is obvious that contrary to what has been claimed by the appellant, at the time of assessment of Bills of Entry, it was entitled to the benefit of the said Notification pertaining to serial No. 399 (iv) which it claimed and was not entitled to the benefit of serial No. 400 of Notification No. 21/2002 which it did not claim (nor could it have claimed) as it did not possess the requisite certificates/ documents. The judgements of Bombay High Court in the case of Hero Cycles Ltd. Vs. Union of India (2009 (6) TMI 4 - BOMBAY HIGH COURT) and Delhi High Court in the case of Aman Medical Products Ltd. Vs. CC, Delhi (2009 (9) TMI 41 - DELHI HIGH COURT) are clearly not applicable to the present case, because in those cases duty was paid due to ignorance. Indeed, in the circumstances of this case, the judgements of Supreme Court in the cases of C.C. Vs. M/s. Flock (India) Pvt. Ltd. [2000 (8) TMI 88 - SUPREME COURT OF INDIA] and Priya Blue Vs. CC (Prev.) (2004 (9) TMI 105 - SUPREME COURT OF INDIA) are squarely applicable and the appellant cannot be granted refund as it did not seek re-assessment of Bills of Entry which were finally assessed at the time of clearance of goods. - No infirmity in impugned order - Decided in favour of Revenue.
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