Court Orders Reassessment of Duty Payment After Petitioner Overlooked 15% Concessional Tax Eligibility Under Exemption Notification.

Refund claim - seeking re-assessment of the Bills of Entry - higher amount of duty paid without noticing that the petitioner is eligible for a concessional rate of tax at of 15% - The document is a statutory Notification. - The authority is directed to hear the petitioner, consider applicability or otherwise of the Exemption Notification to its case and pass orders afresh - HC .....

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