Refund Claim Denied: Duty Rate 5% Due to Missing Notification u/s 25, Customs Act 1962.

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....Rejection of refund claim - relevant rate of duty - effect of reduction in the rate of duty - The Policy is given effect only upon the issue of corresponding notification under the enabling statute, viz., section 25 of Customs Act, 1962. On the relevant date, the duty that was to be levied was 5% and not 3%. - No refund.....