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2017 (1) TMI 340 - AT - CustomsRejection of refund claim - rejection on the ground that the assessment of bill of entry has not been challenged by the appellant - Held that: - I find that the letter dated 16/11/2005 is a simple letter requesting refund of Customs duty and there is no request for re-assessment whatsoever. In these circumstances, where the original assessment has not been challenged by the importer refund cannot be granted - reliance placed in the case of PRIYA BLUE INDUSTRIES LTD. Versus COMMISSIONER OF CUSTOMS (PREVENTIVE) [2004 (9) TMI 105 - SUPREME COURT OF INDIA] - appeal allowed - decided in favor of REVENUE.
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