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2010 (9) TMI 365 - AT - CustomsRefund – Provisional assessment - The whole issue of whether finalization was challenged by the appellant or not has become totally academic, in as much as while whatever be the final assessment, once duty demand itself stands dropped alongwith consequential relief, there is nothing a miss in the appellant seeking and getting such consequential relief - That as per settled legal position, coal cess was never payable by the appellant which is not even in dispute - The provisions of Section 18 relevant to the issue clearly shows that the assessing officer has to indicate the amount paid and adjusted - In the case of Hind Agro Industries Ltd. Vs. Commissioner of Customs reported in (2007 -TMI - 3234 - DELHI HIGH COURT) in support of his contention that since no cess was payable, question of processing a claim of refund of cess in terms of Customs Act does not arise since payment was made mistakenly - Accordingly the impugned orders are set aside and appeals allowed
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