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2009 (2) TMI 183 - AT - CustomsRefund – Customs Duty – held that - The raw materials, which remained in the warehouse beyond the date of expiry of the warehousing period were, undisputedly, chargeable to duties of customs on the date of assessment of the ex-bond Bill of Entry and the assessee paid this duty. However, on the date of assessment of the ex-bond Bill of Entry, the assessee chose to register their ‘protest’ in the bill. In our view, they ought to have preferred appeal against the assessment order especially when they were anticipating purchase order for Pour Point Depressant from ONGC. Going by this conduct of the assessee as also by the case law cited by SDR, we hold that the subsequent refund claim was only liable to be rejected
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