TMI Blog2020 (1) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... the same in the bill of entry and paid excess duty. Thereafter, they filed the refund claim without challenging the bills of entry under which the duty was paid. It has now been decided by the Larger bench of the Hon ble Apex Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [ 2019 (9) TMI 802 - SUPREME COURT] that no refund can be claimed once assessment is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as applicable on the goods. Thereafter they realised that the goods imported from Japan were covered by a preferential trade agreement which will make them eligible for exemption under Notification No. 69/2011-Cus dated 29.07.2011. After clearing the goods they filed a refund application for the differential duty which was rejected by the original authority on the ground that the bill of entry ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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