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2016 (5) TMI 437 - HC - CustomsEntitlement for refund of duty paid - Respondent submitted that since the goods were assessed provisionally and not finally and duty paid was in the nature of advance deposited, the prayer for refund cannot be within the scope and ambit of refund of duty - Held that:- it is evident that the appellant had filed the shipping bill declaring “that all particulars given herein are true and correct” and thus the goods were self-assessed. On the basis of the said bill duty was paid, shipments were allowed and the goods were exported. Therefore, as on the basis of the declaration, duty was paid by the appellant, the argument that the goods were provisionally assessed and the appellant is entitled to refund, is without substance. Moreover refund of duty was sought for after 6˝ months. - Decided against the appellant
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