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2019 (3) TMI 453 - AT - CustomsRefund claims - price variation clause - transaction value determined after importation due to annual discount/quantity rebate, determined after end of the contract period - rejection on the ground that the assessments are final and as such, refund claims are not maintainable - Held that:- Tribunal in the case of Commissioner of Customs (Export) New Delhi Vs. Lalit Kumar [2017 (1) TMI 7 - CESTAT NEW DELHI] has held that refund claim of the appellant was maintainable under Section 27 of the Customs Act and the non-filing of the appeal against the assessed bill of entry does not deprive the appellant to file its claim for refund under Section 27 of the Customs Act, 1962 - refund allowed - appeal allowed - decided in favor of appellant.
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