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2016 (9) TMI 1347 - CESTAT NEW DELHIRefund claim - provisional assessment - rejection of refund on the ground of time limitation as refunds have been filed on 3-11-2008 for the payments made in 2005-2006 and 2006-2007 - rejection also on the ground that as the assessments were still provisional and have not been finalized, the refund claim filed by the assessee was premature - Held that: - admittedly during the relevant period, the assessment were provisional. However, I find the stand of the Assistant Commissioner is self-contradictory inasmuch as on one hand he is rejecting the refund claim as premature, and on the other, he is rejecting the same on the point of limitation - The appellant’s apprehension that the claim may not be again rejected by the adjudicating authority on the issue of time-bar is not well-founded inasmuch as the claim is already filed and is deemed to have been pending before the original adjudicating authority and as such, there is no requirement for the assessee to file new refund claim so as to raise the issue of time-bar - appeal allowed by way of remand.
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