https://www.taxtmi.com/highlights?id=33756 although the benefit of exemption Notification was not claimed by the Appellants at the time of import, but claimed at a later date, the legitimate exemption, which was otherwise available, should not have been denied - non-filing of appeal against the assessment of the Bill of Entry does not deprive the assessee the right to file refund. - AT en-us Wed, 15 Mar 2017 12:14:52 +0530 Wed, 15 Mar 2017 12:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33756 although the benefit of exemption Notification was not claimed by the Appellants at the time of import, but claimed at a later date, the legitimate exemption, which was otherwise available, should not have been denied - non-filing of appeal against the assessment of the Bill of Entry does not deprive the assessee the right to file refund. - AT Highlights Customs Wed, 15 Mar 2017 12:14:52 +0530 https://www.taxtmi.com/highlights?id=33756