2019 (1) TMI 1788

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....ppellant/importer filed bill of entry for import of "Tetracycline Hydrochloride". The same was assessed with a Basic Customs Duty @ 7.50% and Countervailing Duty @ 10% with applicable other duties. Later, they realized that they failed to claim the notification benefit and, therefore, had paid excess duty of Rs. 59,957/-. They filed refund claim for refund of excess duty. The same was rejected by ....