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Denial of refund claim - claim of exemption after assessment and clearance of goods - when Notification No.56/2008-Cus does not cover the heading 72.21 and the issue of classification of goods cannot be undertaken while deciding the refund application and further that the assessment with regard to classification was never challenged by the appellant, refund cannot be granted - Tri

Customs - Denial of refund claim - claim of exemption after assessment and clearance of goods - when Notification No.56/ .....

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