2008 (2) TMI 800

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..... per : Archana Wadhwa, Member (J)]. - After hearing Shri A.H. Kothari, Manager appearing for the appellant and Shri M.M. Mathkar, ld. JDR, we find that the issue involved in the present appeal is as regards refund of excess Customs duty paid by the appellant in respect of ship s bunkers consumed during coastal run, without challenging the finally assessed bill of entry. The refund was originall .....

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..... ll within their rights to file an appeal against the assessed bill of entry, which was served upon them on 28-1-2003. Admittedly, no appeal was filed against the said bill of entry, thus disentitling the appellant to claim refund. The issue stands decided by the Hon ble Supreme Court s decision in the case of M/s. Priya Blue Inds. Ltd. [2004 (170) E.L.T. A308 (S.C.)] and Larger Bench decision of t .....

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