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2008 (2) TMI 222 - AT - CustomsRefund of excess duty paid - case of the appellant is that the excess duty was charged in respect of previous consignments on account of non-feeding of the amended notification in the EDI system - Commissioner is justified in holding that where the assessment order is not challenged by the assessee on merit, he is not entitled for refund - no infirmity in the Commissioner order to warrant interference by this Tribunal
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