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2017 (4) TMI 580 - AT - CustomsRefund claim without challenging the assessed bill of entry - whether the appellants are eligible to refund of cess paid against 48 assessed shipping bills during the period April 2005 to February 2006 for export of tobacco and tobacco products? - Held that: - similar issue decided in the case of PRIYA BLUE INDUSTRIES LTD. Versus COMMISSIONER OF CUSTOMS (PREVENTIVE) [2004 (9) TMI 105 - SUPREME COURT OF INDIA], where also the assesse imported ship for breaking purpose and filed bill of entry accordigly, and after assessment the of duty was paid accordingly, which they sought later as refund without challenging the assessed bill of entry. It was decided in the case that without challenging the assessment order, the claim for refund cannot be considered - impugned order rejected - appeal dismissed - decided against assessee.
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