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2018 (12) TMI 799 - AT - CustomsRefund claim - Reduction of freight - refund rejected solely on the argument that the appellants had resorted to self-assessment procedure for payment of Customs Duty on imported Rock Phosphate and the impugned Bills of Entry including the declaration made there in respect of such goods - appellant have not challenged the same - Held that:- Tribunal in the case of Commissioner of Customs (Export) New Delhi Vs. Lalit Kumar [2017 (1) TMI 7 - CESTAT NEW DELHI] has held that since the Bill of Entry was assessed by the Customs Department and the assessed duty was paid by the respondent, it cannot be said that the duty was paid by the respondent in pursuance of an order of assessment. Appeal allowed - decided in favor of appellant.
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