Refund Claim for Excess Duty Paid on Imports Valid Despite Uncontested Bill of Entry Assessment Under Concessional Duty Notification.

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....Refund claim of excess duty paid - The assessment was done on standard rate of duty whereas as per the said notification concessional rate of basic duty at the rate of 10% was available to the imported goods - The refund is not liable to be denied on the basis that the assessment of bill of entry was not challenged - AT....