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2012 (8) TMI 748 - AT - CustomsEPCG licence - imported of machine - item was assessed to duty under Customs Tariff Heading No. 9030.89 applying the duty rate of 20% + 5% + 13%CVD + 4%SAD - appellant requested for reassessment of the Bill of Entry on the ground that they have an EPCG licence for the same and requested for assessment @ 10% + 5%, which was rejected - refund claim was also rejected on the ground that inasmuch as the request for reassessment was rejected, there is no merit in the refund claim – Held that:- Even if the assessment made under Bill of Entry is an appealable order, the same does not prevent the department from passing a speaking order to enable the petitioner to file an appeal - department should have passed a speaking order as to why the appellant’s claim for exemption under EPCG scheme was not admissible before they rejected the refund claim - matter is remanded to the original adjudicating authority
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