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    <title>Respondents Seek Refund for Excess Customs Duty Paid; FOB Price Misinterpreted as Cum-Duty Price, Refund Denied.</title>
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    <description>Rejection of an amount of the customs duty paid in excess - assessment was not challenged - The excess duty claimed by the respondents considering the FOB price as cum-duty price is in accordance with law and the original authority should have allowed the refund.</description>
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      <description>Rejection of an amount of the customs duty paid in excess - assessment was not challenged - The excess duty claimed by the respondents considering the FOB price as cum-duty price is in accordance with law and the original authority should have allowed the refund.</description>
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