Importer Entitled to Duty Refund on Unclaimed Goods, Payment Timing Doesn't Affect Legal Rights.

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....Whether the duty already paid by the appellant in respect of goods imported by them can be claimed as refund in the case of non-clearance of the same? - Held Yes - Merely because the importer has already deposited the duty instead of waiting for the adjudication order, will not change the legal issue - AT....