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2011 (5) TMI 252 - AT - CustomsProvisional assessment - Differential duty - appellant is not disputing the fact that the bill of entry was finally assessed and the value was allotted 1741 Per MT - No doubt that the said enhancement of the value by the Superintendent was without affording any opportunity to the assessee but the same can be a ground of appeal before the higher appellate forum and cannot itself be made the basis as if no order of final assessment has passed on bill of entry - The bill of entry having been finally assessed, the consequence of the same is required to be followed - Held that: non filing of appeal against the letter of the Superintendent should not be considered as a bar for subsequent filing of refund claim, inasmuch as a letter issued by the Superintendent is not appealable - Appeal is rejected
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