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Refund claim - Payment of duty in terms of Notification No. 84/2017-Cus instead of availing full exemption under Notification No. 93/2017-Cus. - The Tribunal rejected the Revenue's argument that the refund claim was not maintainable. It held that the respondent's request for re-assessment under Section 149 constituted an appeal before the authorities. Furthermore, it noted that the respondent was entitled to choose the more beneficial provision for duty payment. - The Tribunal affirmed that when two beneficial notifications are applicable, the assessee has the right to opt for the one more advantageous to them. - Consequently, the Tribunal upheld the respondent's entitlement to the refund, dismissing the Revenue's appeal.
Refund claim - Payment of duty in terms of Notification No. 84/2017-Cus instead of availing full exemption under Notification No. 93/2017-Cus. - The Tribunal rejected the Revenue's argument that the refund claim was not maintainable. It held that the respondent's request for re-assessment under Section 149 constituted an appeal before the authorities. Furthermore, it noted that the respondent was entitled to choose the more beneficial provision for duty payment. - The Tribunal affirmed that when two beneficial notifications are applicable, the assessee has the right to opt for the one more advantageous to them. - Consequently, the Tribunal upheld the respondent's entitlement to the refund, dismissing the Revenue's appeal.
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