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2016 (9) TMI 416 - AT - CustomsRefund claim - Import of 8 consignments of ferrite magnets - importer did not claim the benefit of Notification No. 12/2012 in the Bill of Entry so filed by them which came to be finally assessed by the proper officer of the Customs, without considering the applicability or otherwise of the said notification - whether in such facts and circumstances, the non-challenge to the Bill of Entry would be considered as a bar for claiming refund - Held that:- such a situation has already been considered by Hon’ble Delhi High Court in the case of Aman Medical Products Ltd. vs. CC, Delhi [2009 (9) TMI 41 - DELHI HIGH COURT] with which we are bound. Therefore, we are of the view that Commissioner (Appeals) has rightly followed the Delhi High Court decision and has rightly held in favour of the respondent. We find no justifiable reason to interfere in the impugned order of the Commissioner (Appeals). - Decided against the Revenue
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