2016 (6) TMI 706

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..... imported sun flower cake and while presenting the Bill of entry on 21-12-2012, they failed to take into account the exemption of customs duty granted vide Notification No.12/2012-Cus, dated 17-03-2012 as amended by Notification No.47/2012, dated 21-08-2012 r/w corrigendum dated 24-08-2012.  This resulted in the appellant paying excess duty of Rs. 7,29,846/-. They then filed refund claim for .....

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