Refund Claim Denied as Reassessment Not Challenged on Time; Goods Unavailable for Testing Validity of Plastic Origin.

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....Refund claim - reassessment of bills of entry - Since the appellants have not challenged the assessment within the prescribed period and also for the reason that the goods were not available for testing as to whether they are manufactured from plastic scrap or plastic waste, the authorities below have rightly rejected the belated request for reassessment - AT....