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    <title>2017 (6) TMI 882 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to reject the appellant&#039;s claim for a refund of excess duty paid on imported goods due to an enhanced value. The appellant&#039;s failure to challenge the assessment order was deemed fatal to their claim for a refund, as highlighted by the Tribunal&#039;s ruling. The appeal was dismissed, emphasizing the necessity of challenging assessment orders to be eligible for refunds.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision to reject the appellant&#039;s claim for a refund of excess duty paid on imported goods due to an enhanced value. The appellant&#039;s failure to challenge the assessment order was deemed fatal to their claim for a refund, as highlighted by the Tribunal&#039;s ruling. The appeal was dismissed, emphasizing the necessity of challenging assessment orders to be eligible for refunds.</description>
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