TMI Blog2017 (8) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... o take heed of the prevailing situation, i.e., exemption notification which entitled the assessee to clear the goods without payment of duty upon being pointed out, the assessee is entitled to the refund of the amount, given that the amounts could not have been collected lawfully in the first place - refund cannot be denied - appeal dismissed - decided against Revenue. - CUSAA No. 3 of 2017 and C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... realized that it had omitted to claim the benefit available to it and sought refund of the duty, i.e., of ₹ 6,76,165/- which was initially rejected by the Deputy Commissioner on the ground that the bills of entry had not been challenged. The assessee s appeal was, however, allowed by the Appellate Commissioner in view of this Court s judgment in Aman Medical Products Ltd. v. CC, Delhi, 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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