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2023 (12) TMI 264 - CESTAT BANGALORERefund of excess amount - Benefit of concessional rate of basic custom duty - goods are imported from Republic of Singapore - failure to claim the benefit of notification No. 01/05 dated 01/05/2018, due to an inadvertent mistake - HELD THAT:- It is an admitted fact that this Tribunal has issued a specific direction to the adjudication authority to first decide the request for re-assessment of Bill of Entry on merit and thereafter decide the refund application. However by rejecting the claim of the respondent on the same ground that there is an omission on the part of respondent to challenge the initial assessment amounts to reviewing the order of this Tribunal and it is perse illegal and unsustainable. Moreover if appellant was aggrieved by above final order of this Tribunal, Appellant ought to have challenged it before any high forum. In the absence of any appeal challenging the ibid final order, Appellant is bound to follow the direction of this Tribunal and consider the request for re-assessment on merit. There is no merit in the appeal challenging the findings of the Appellant Authority - Appeal dismissed.
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