Refund Claim Denied for Lack of Essentiality Certificates; No Appeal or Modification of Bill of Entry Assessments Noted.

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....Refund - Benefit of N/N. 515/86-Cus. - Requirement of issuance of Essentiality certificates issued by the Oil Industry Development Board - the assessment made in the Bills of Entries was not appealed against by the appellant and also the said assessment had not been modified or altered by the assessing authority. - Refund claim rejected.....