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2016 (6) TMI 706 - CESTAT HYDERABAD

2016 (6) TMI 706 - CESTAT HYDERABAD - TMI - 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 Customs Act, 1962 and also has not challenged the assessment before any appellate Forum - Held that:- appellant is eligible for refund. - Decided in favor of assessee. - C/20032/2014 - A/30297/2016 - Dated .....

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y of ₹ 7,29,846/-. They then filed refund 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 Industries case 2004(172) ELT 45(SC). The appellants filed appeal before the Commissioner (Appeals), and vide the order impugned herein, the Commissioner (Appeals) upheld the rejection. Hence this appeal. 2 .....

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