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Refund Denied for Ductile Iron Spun Pipes: Appeal Assessed Shipping Bills per Notification No. 66/2008-Cus.

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....Refund - even if the Department assessed the shipping bills, for the ductile iron spun pipes, attracting Notification No.66/2008-Cus, the right course of remedy would have to file appeal against the assessed copy of shipping bills immediately after receipt of the said assessed shipping bills before the Commissioner (Appeals). Non filing of the appeal against the assessment order of the shipping bills, cannot make them eligible for refund.....