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2011 (3) TMI 234 - AT - CustomsRefund of duty -It is not deniable that the provisional assessments were finalized by the Assistant Commissioner of Customs concerned and this fact duly notified to the Assistant Commissioner of Customs (Refunds) - A correspondence between the two Assistant Commissioners in the matter is available on record vide letter dated 19.8.2008 of the Assistant Commissioner of Customs (Group IIA) to the Assistant Commissioner of Customs (CRARS) -However, this letter does not indicate as to when the final assessments were done -According to the respondent, no formal intimation of finalization of the assessments was given to them. Be that as it may, the assessments were finalized before 19.8.2008 and the assessee s application for refund was already on record when the assessments were finalized - Such refund application was liable to be entertained under Section 27 of the Act without time-bar in accordance with the mandate of Section 18 and Section 27 of the Act - Hence, the learned Commissioner (Appeals) took the right decision - He has also been fair enough to leave the matter to the lower authority for verification of facts and final orders on the refund claim - There is no reason to interfere with the appellate Commissioner s direction to the original authority not to reject the refund claim as time-barred - Thus,appeal of the Revenue is dismissed.
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