Appellant Can Claim Refund Without Contesting Bill of Entry Due to Officer's Exemption Oversight.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rejection of refund claim - . As the assessing officer failed to give the exemption, therefore appellant are entitled to claim refund without challenging the bill of entry - AT....