2008 (1) TMI 239

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....the same on payment of duty under a Bill of Entry dated 29.10.98.  The payment of duty was made on 3.11.98. Subsequently, they filed a refund application by claiming the benefit of Notification No.83/98-Cus. dt. 2.11.98 which provided "Nil" rate of duty for pulses. This claim was rejected by the original authority after noting the provisions of Section 15 (1) of the Customs Act which provided....