2016 (7) TMI 1161

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....nufacturing of mirrors and other glass items. Under bill of entry dated 01.05.2015, the petitioner had imported 200 sheets of 1.9 mm clear float glass from China. The bill of entry was processed by the Customs Authority and the customs duty and the additional duties totaling to Rs. 6,93,756/­ was demanded which the petitioner paid. From the bill of entry processed by the Customs Department, copy of which is produced at Annexure:A to the petition, it can be seen that at that stage the demand towards anti­dumping duty was nil. However, it appears that despite the petitioner paying the custom and additional duties as assessed by the Customs Department, the goods were not cleared. The authorities raised a further demand of Rs. 3,72,790/....

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....ication dated 26.08.2015 conveyed to the petitioner as under: "2. With reference to your refund it is to inform that whatever has been assessed has been paid by you. As per the law nothing is refundable unless the duty is re­quantified. Therefore you have been advised to either get the B/Es re­assessed with desired notification/Circular benefit or file an appeal against B/E with Commissioner (Appeal) for redetermination of duty. 3. Please note refund Section does not have authority to suomoto decide the matter whether notification/Circular benefits is available or otherwise. 4. In view of the above, refund application dated 03.08.2015 alongwith all relevant documents returned herewith as the refund is pre ....