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2018 (7) TMI 102 - AT - CustomsRefund claim of excess customs duty paid - refund claims were rejected on the ground that at the time of filing of Bills of Entry, the appellant did not opt for exemption N/N. 21/2002 - Held that:- Admittedly, the appellant did not opt for exemption notification at the time of filing of Bills of Entry but it is the duty of the Assessing Officer to assess the duty properly. If exemption notification grants exemption unconditionally, in that circumstances benefit of notification cannot be denied. It is an admitted fact that appellant has borne the excess duty paid by them, which was not required to be paid by them. In that circumstance, as appellant has paid excess duty at the time of assessment of Bills of Entry, the appellant is entitled to refund claims - appeal allowed - decided in favor of appellant.
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