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M/s Kamdhenu Global Ltd. New Delhi Versus The Commissioner C&C. E, Hyderabad-II

2016 (6) TMI 706 - CESTAT HYDERABAD

Claim of refund of excess duty of customs paid - exemption of customs duty granted vide Notification No.12/2012-Cus, dated 17-03-2012 as amended - The claim was rejected by the Original authority stating that appellant has not fulfilled Section 27 of .....

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icial) Shri R.Muralidhar, Advocate for the Appellant Shri N.Mohammed Ali, AR for the Respondent ORDER The appellants imported sun flower cake and while presenting the Bill of entry on 21-12-2012, they failed to take into account the exemption of cust .....

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und claim for the excess duty paid. The claim was rejected by the Original authority stating that appellant has not fulfilled Section 27 of Customs Act, 1962 and also has not challenged the assessment before any appellate Forum as laid in Priya Blue .....

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