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Import Exemption Initially Overlooked, Later Rightfully Claimed; Refund Rights Intact Despite No Appeal on Bill of Entry.
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....although the benefit of exemption Notification was not claimed by the Appellants at the time of import, but claimed at a later date, the legitimate exemption, which was otherwise available, should not have been denied - non-filing of appeal against the assessment of the Bill of Entry does not deprive the assessee the right to file refund. - AT....