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2017 (3) TMI 758 - AT - CustomsImport of Parts of Computers - denial of exemption on the ground that the Notification applies to Central Processing Unit (CPU) and not to Parts of Computers - Benefit of N/N. 76/2004-Cus dated 26.07.2004 - Held that: - exemption under N/N. 6/2002-CE dated 1.3.2002 at Sr.261 is applicable to Parts of Computers used within factory of production for the manufacture of Computers of Heading 84.71. Admittedly, the Appellant is manufacturers of branded Computers and have used the Parts of computers imported for manufacture of Personal Computers, which have been cleared on payment of duty. Therefore, they would be eligible for exemption. Another ground for denying the refund by the Commissioner (Appeals) is that that the Appellant have not challenged the assessment order and, hence, they would not be eligible for refund of duty paid - Held that: - In the regime of self-assessment, the scope for grievance and filing of appeal is non-existent, as non-filing of appeal against the assessment of the Bill of Entry does not deprive the assessee the right to file refund. Appeal allowed - decided in favor of appellant.
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