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TMI Blog2015 (1) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order rejecting their refund claim. 2. The facts of the case are that the appellant has paid the basic customs duty at the rate of 10% instead of 7.5% as per the notification no. 21/2002 dated 01.03.2002 Sl. No. 558. Duty was paid on 22.02.2011. Thereafter, the appellant made a request for amendment in the Bill of Entry vide Letter dated 24.02.2011 and thereafter filed the letter for reassess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 02.03.2011. Thereafter, they filed the refund claim on 08.03.2011. It is no doubt that basic customs duty has been paid in excess by the appellant. Therefore, as per the decision of this Tribunal in the case of De Nora India Ltd. 2012 (285) E.L.T. 266 Tri-Mum), appellant is entitled to claim refund of excess basic custom duty paid by them. 3. On the other hand Ld. AR oppose the contention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re in dispute are that the assessment of Bill of Entry took place on 22.02.2011 and the appellant sought amendment in Bill of Entry on 24.02.2011. Thereafter, the reassessment of Bill of entry was sought by letter dated 02.03.2011. In these circumstances, the appellant has challenged the assessment of Bill of Entry and the challenge has not been considered by the lower authorities. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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