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2018 (8) TMI 1532 - AT - CustomsRefund of Customs Duty paid in excess - denial of refund on the ground that the assessment had become final, there being no challenge to such assessment - Held that:- There is no dispute as to the fact that filing of the shipping bill, discharge of the customs duty appellant herein and also question of considering the FOB as cum duty value. On an identical issue in the case of Sameera Trading Company [2010 (5) TMI 518 - CESTAT, BANGALORE], it was held that The excess duty claimed by the respondents considering the FOB price as cum-duty price is in accordance with law and the original authority should have allowed the refund Refund allowed - appeal allowed - decided in favor of appellant.
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