2017 (1) TMI 340

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....id duty thereon. However, vide letter dated 16/11/2005, they demanded refund of duty paid on the said goods. The refund was rejected by the Assistant Commissioner on the ground that the assessment of bill of entry has not been challenged by the appellant. Relying on the decision of the Hon'ble Apex Court in the case of Priya Blue Industries - 2004 (172) ELT 145 (SC), the refund claim was rejec....