2011 (10) TMI 112

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vy and so they were entitled to concessional rate of duty in terms of notification - produced duty exemption certificate from National Hydrographic office - Decided that subsequent filing of refund claim, without putting the Bill of Entry to challenge, is against the law - As in tha case of Priya Blue Industries [2004 -TMI - 47045 - SUPREME COURT OF INDIA] - Appeal rejected - C/697 of 2007 - - - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. Accordingly, on the basis of declaration made by the appellant, duty of Rs. 48,678/- was assessed and the appellants paid the same and got the goods cleared. 3. Subsequently, they filed a refund claim of Rs.48,678/- on 18.5.06 on the ground that the said goods were meant for Indian Navy and so they were entitled to concessional rate of duty in terms of notification. They also produced on dem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X