TMI BlogRefund claim - excess duty paid - procedure of provisional assessment not followed - merely because the...Refund claim - excess duty paid - procedure of provisional assessment not followed - merely because the appellant have not followed the procedure of provisional assessment, the price at which the duty was paid at the time of clearance cannot be treated as final assessment. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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