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2017 (5) TMI 1178 - CESTAT MUMBAIBenefit of N/N. 39/96-Cus dated 23rd July 1996 - eligibility for duty-free import of ‘conventional billet turning lathe’ - refund claim - unjust enrichment - Held that: - Mere non-compliance with a procedural requirement cannot stand in the way of denial of substantive benefit to an assessee. Moreover, the state cannot enrich itself by collection of taxes that do not have the authority of law. On perusal of the bill of entry, it is seen that the appellant had sought the application of exemption under notification no.39/96-Cus and that this had been denied without espousing any reasons. It is clear that appellant was entitled to the exemption and ineligibility has not been cited as one of the grounds of appeal before the first appellate authority. It would, therefore, appear that the bill of entry had been wrongly assessed and required rectification. The appellant could have applied for, and obtained, rectification which would have eliminated the duty liability and, thereby, entitle them to refund arising from erroneous computation. The appellant is entitled to a refund as sanctioned by the original authority - appeal allowed - decided in favor of appellant.
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