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2016 (8) TMI 27 - CESTAT MUMBAIRefund of duty in excess, under protest - The claim had been rejected by the Assistant Commissioner (Refund) on the ground that the importer had not challenged the assessment, an essential pre-requisite laid down in the decision of the Hon’ble Supreme Court in Priya Blue Industries Ltd v. Commissioner of Customs (Prev.) [2004 (9) TMI 105 - SUPREME COURT OF INDIA]. - Held that:- It is seen that the refund application made on 9th April 2012 was returned as premature . At that time, after holding the claim for 14 months, the original authority did not consider the application to be violative of the decision of the Hon’ble Supreme Court in re Priya Blue Industries (supra). That it was raised upon re-submission of the application after the decision of the Tribunal upholding the dropping of proceedings by Commissioner of Customs throws light on the motive for doing so. By not raising that principal objection at the first stage, the original authority forfeited the right to do so when the alteration in circumstances favoured the importer's claim. The dispute on taxability stands settled in favour of the importer for the period from 2001 to 2005. That resolution of the dispute is equally applicable to subsequent imports. Refund allowed - Decided against the revenue.
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