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2017 (5) TMI 1124 - AT - CustomsRefund of CVD - rejection on the ground that the assessment order has not been challenged - Held that: - It is to be noted that at the time of filing Bill of Entry and its assessment, there was no lis between the Revenue and the importer regarding the eligibility of concession as per the notification. The lis has arisen only with the filing of refund claim by the respondent - refund allowed - appeal dismissed - decided against Revenue.
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