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2023 (12) TMI 694 - AT - CustomsRefund claim for differential CVD - Period of limitation - re-assessment/modification of Bills of Entry - refund can be claimed by the respondent on Bills of Entry amended under Section 149 of the Customs Act, 1962 or not - HELD THAT:- The issue is no longer res integra. The Principal Bench of this Tribunal in the respondent importer’s own case PRINCIPAL COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS M/S LAVA INTERNATIONAL LIMITED [2023 (3) TMI 25 - CESTAT NEW DELHI] had considered these two issues in detail and held that It would be seen that the Bombay High Court held that the question of refund would arise only when the assessment order is rectified - the Commissioner (Appeals), therefore, committed no illegality in holding that the refund claims were not barred by time. It has also been brought to notice that the aforesaid order of the Tribunal has attained finality, as no appeal has been filed. Appeal dismissed.
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