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2008 (8) TMI 321 - AT - CustomsRefund of Customs Duty – Whether assessment is to be treated as provisional assessment where the assessment of the goods to duty at concessional rate was subject to the condition that end-use certificate be produced within six months – Held that The assessment of the goods to concessional rate of duty was, of course, subject to the condition (prescribed under the Notification) that the end-use certificate be produced within six months. However, the assessee did not take clearance of the goods for their own reasons and, consequently, the aforesaid condition became incapable of being complied with. where an assessee, by his own conduct, renders a condition attached to exemption notification unworkable or incapable of being complied with, he is precluded from pleading that the assessment was provisional by virtue of such condition. – the assessment can not be held to be provisional – refund application rejected on the ground of period of limitation upheld.
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