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2017 (8) TMI 629 - HC - CustomsRefund claim - amount of exemption not claimed - rejection of refund on the ground of non-filing of appeal against the bills of entry, which had subsequent attained finality - Held that: - the record is clear that the competent officer though obliged to take heed of the prevailing situation, i.e., exemption notification which entitled the assessee to clear the goods without payment of duty upon being pointed out, the assessee is entitled to the refund of the amount, given that the amounts could not have been collected lawfully in the first place - refund cannot be denied - appeal dismissed - decided against Revenue.
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