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2016 (1) TMI 514 - AT - CustomsRefund - export of Bauxite - duty was paid on the basis of Wet Metric Tons (WMT for short), whereas the appellants contention is that it should have been paid on the basis of Dry Metric Tons (DMT) in accordance with the Sales- Purchase Contract with the buyers of the goods. - Held that:- the shipping bill was assessed finally on the basis of information declared by the appellants themselves and since the assessments had become final, appellant’s claim for refund on the basis of quantity of goods as per DMT is not sustainable in view of the various decisions of the Hon'ble Supreme Court. In the instant case, the assessment was final and it was not challenged. We also find force in the contentions of the learned Authorised Representative that they had not raised this issue either in the documents such as shipping bill, invoices etc., nor had they brought it to the notice of the Customs Officers or claimed provisional assessment or paid duty under protest. - Refund not allowed - Decided against the assessee.
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