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Refund of excess duty paid - The sole ground on which the refund application has been returned is that...

Refund of excess duty paid - The sole ground on which the refund application has been returned is that the Bill of Entry submitted by the petitioner has not been re-assessed by the concerned assessing officer - the statement is clearly contrary to law and untenable, since the the passing of an order of assessment is not within the control of an assessee. .....

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