Refund Claim for Reduced Freight Charges Cannot Be Denied Due to Self-Assessment in Customs Duty Payment for Rock Phosphate.

Refund claim - Reduction of freight - refund rejected solely on the argument that the appellants had resorted to self-assessment procedure for payment of Customs Duty on imported Rock Phosphate and the impugned Bills of Entry including the declaration made there in respect of such goods - refund cannot be rejected. .....

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