https://www.taxtmi.com/caselaws?id=362794 The court set aside the dismissal of refund claims for excess duty payment on imported goods due to failure to opt for exemption under Notification No. 21/2002 at the time of filing Bills of Entry. The Assessing Officer's duty is to properly assess duty, and unconditional relief under the exemption notification cannot be denied based on non-opting during filing. The ambiguity in the exemption's nature cannot be a basis for rejection. The appellant's overpayment entitles them to a refund, and the court allowed the refund claims, recognizing their right to reimbursement. 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 The court set aside the dismissal of refund claims for excess duty payment on imported goods due to failure to opt for exemption under Notification No. 21/2002 at the time of filing Bills of Entry. The Assessing Officer's duty is to properly assess duty, and unconditional relief under the exemption notification cannot be denied based on non-opting during filing. The ambiguity in the exemption's nature cannot be a basis for rejection. The appellant's overpayment entitles them to a refund, and the court allowed the refund claims, recognizing their right to reimbursement. Case-Laws Customs Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362794