Home Case Index All Cases Customs Customs + AT Customs - 2010 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 267 - CESTAT AHMEDABADRefund - endorsement in Bill of Entry - refund claim which has been rejected on the ground that the appellant had not challenged the final assessment order passed by endorsement in the bill of entry - Held that: - the original adjudicating authority while adjudicating the show cause notice, has also followed the correct procedure prescribed under Section 18, which provides that when there is a shortfall, the assessee shall pay deficient or amount in excess is refunded - even in the cases of provisional assessment finalization, refund claims are required to be filed under Section 27 and are required to be examined, the order of the original adjudicating authority - Therefore, rejection of refund claim on the ground that the endorsement in bill of entry was not challenged by way of appeal, cannot be justified
|