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Issues: Claim for refund of duty under Notification 148/94 as amended by Notification 48/96.
In this judgment by the Appellate Tribunal CESTAT, Bangalore, the issue revolved around the claim for refund of duty amounting to Rs. 4,54,10,258 filed by the appellants based on their entitlement to exemption under Notification 148/94 as amended by Notification 48/96. The claim was rejected as the appellants failed to provide sufficient evidence to prove that the imported goods were gifted free of cost under the bilateral agreement between the Government of India and the European Union. The Tribunal noted that the bills of entry for the imported plant and machinery were initially assessed provisionally and then finally assessed by the Assistant Commissioner without any request from the importers for the benefit of exemption under the said notification. The finalization of assessment was not challenged through an appeal. Citing the decision of the Apex Court in Flock India Ltd. v. CCE, the Tribunal held that in line with the principles established in previous cases such as Super Cassettes Industries Ltd. v. CC, the importers were not entitled to a refund. The Tribunal upheld the impugned order and rejected the appeal based on the legal precedents and the failure of the importers to meet the evidentiary requirements for the claimed exemption.
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