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2017 (6) TMI 882 - AT - CustomsRefund claim - denial on the ground that appellant did not protest the enhancement during the assessment but at a later date vide his letters, after the assessment was over as well as did not prefer any appeal to the appellate authority - Held that: - the appellants are not entitled to claim refund unless they challenge the assessment order which has not been done in the present case - refund rightly rejected - appeal dismissed - decided against appellant.
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