https://www.taxtmi.com/caselaws?id=362794 Refund of excess customs duty was admissible where the importer had not expressly claimed exemption under Notification No. 21/2002-Cus. at the time of filing the Bills of Entry, because the denial was based only on omission to opt for the notification. The duty to assess duty correctly lay with the assessing officer, and an unconditional exemption could not be refused merely for non-claim at clearance. Since the record did not show any conditional exemption and the importer had borne the excess duty, the refund claim was allowed. en-us Tue, 24 Oct 2017 00:00:00 +0530 Wed, 04 Jul 2018 09:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362794 Refund of excess customs duty was admissible where the importer had not expressly claimed exemption under Notification No. 21/2002-Cus. at the time of filing the Bills of Entry, because the denial was based only on omission to opt for the notification. The duty to assess duty correctly lay with the assessing officer, and an unconditional exemption could not be refused merely for non-claim at clearance. Since the record did not show any conditional exemption and the importer had borne the excess duty, the refund claim was allowed. Case-Laws Customs Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362794