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2017 (3) TMI 1117 - AT - CustomsRejection of refund claim - primary ground of rejection was circular no. 24/2004-Cus dated 18th March 2004 of the Central Board of Excise & Customs which directed refund sanctioning authorities to entertain claims only if assessments had been challenged and order obtained from an appellate authority in favour of assessee - Held that: - it is required to be ascertained if the appellant had claimed the benefit of the exemption notification and that was denied with conscious deliberation or if such excess duty was collected by system error - Again, it requires to be ascertained if the exemption was conditional or unconditional and, if the former, whether the denial was a consequence of non-compliance with such condition. It is the bounden obligation of the state to extend the benefit of an unconditional exemption to arrive at the effective rate of duty and failure to do so is a systemic error that has naught to do with assessment. The interests of justice is best served by restoring the claim to the original authority who will give all these aspects due consideration and come to a reasoned finding - appeal allowed by way of remand.
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