Customs Duty Refund Denied Due to Rate Increase from 4% to 6% on Bill of Entry Date.

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....Refund denied on the ground that on the date of filing of bill of entry i.e. 21.01.2013 the rate of customs duty was enhanced from 4% to 6% - since the Notification was published and offered for sale on 04.02.2013, the same will be effective from that date only....