Refund of excess duty paid cannot be denied on basis of not reassessing bill of entries

Micromax Informatics Limited Vs Union of India  (Bombay High Court )

Conclusion: Refund applications could not be denied merely because the assessment orders were not challenged by assessee or reassessment of the bill of entries was not done.

Held: In the instant case, assessee-company imported several consignments of mobile handsets during the period between July, 2014 to June, 2015. On such imports, assessee paid full CVD at the applicabl

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