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2011 (8) TMI 939 - CESTAT, MUMBAIImport of aluminium foils - Goverment imposed provisional safeguard duty - re-assessment of provisional duty under Notification 71/2009 - pending assessment appeal was filed - Commissioner set aside assessment and ordered refund of duty - Held That:- When safeguard duty on provisional basis , assessment also provisional - arguments of respondent no need for finalization of assessment does not stand. Further CA certificate are not conclusive to state that duty has not been passed, invoices required. Appeals pending assessment cannot be filed before Commissioner. Case referred back.
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