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2014 (12) TMI 688 - BOMBAY HIGH COURTProvisional assessment - Adjustment of excess tax - excess payment of duty found in one set of Bills of Entry - High Court admitted appeal against the decision of Tribunal in 2011 (6) TMI 518 - CESTAT, MUMBAI] on following substantial question of law:- Whether the Customs, Excise and Service Tax Appellate Tribunal is right in law in directing the adjudicating authority to ascertain whether the respondents are required to pay any duty after adjusting the excess duty paid and thereafter decide the issue of unjust enrichment? Whether the Customs, Excise and Service Tax Appellate Tribunal is right in law in directing the assessing officer at the stage of final assessment to adjust excess payment in one Bill of Entry (i.e. one Provisional assessment) to short payment in another Bill of Entry (another Provisional Assessment)
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