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2018 (8) TMI 366 - AT - CustomsRefund of customs duty paid in excess - Board Circular dated 10.11.2008 - rejection of refund on the ground that the assessment had become final, there being no challenge to such assessment - Held that:- On an identical issue in the case of Sameera Trading Company [2010 (5) TMI 518 - CESTAT, BANGALORE], it was held that The excess duty claimed by the respondents considering the FOB price as cum-duty price is in accordance with law and the original authority should have allowed the refund - refund allowed. The impugned order in the case in hand is unsustainable and liable to be set aside - appeal allowed - decided in favor of appellant.
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