Home Case Index All Cases Customs Customs + AT Customs - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 286 - AT - CustomsDenial of refund claim - Finalization of provisional assessment - Unjust enrichment - Held that:- consequence arising out of finalization of provisional assessment if results in refund, that shall be allowed suo moto subject to pre amendment and post amendment provision relating to test of unjust enrichment. If the provisional assessment relating to 209 bills finalized by an express order, there shall be no dispute at all since that can be verified from the order assessing finally. But no such order was placed before us to show in clear terms as to finalization of provisional assessment relating to 209 Bills of Entry - appellant failed to show from order dated 10.3.04 that learned commissioner assessed finally 209 bills of entry by that order. Therefore, in all fairness, the matter is remitted to learned adjudicating authority to verify with the co-operation of the appellant as to whether those 209 bills of entry reached to finality by the order dated 10.3.2004 or any other order finalizing provisional assessment was passed - Therefore, appeal is remanded to learned Adjudicating Authority - Decided in favour of assessee.
|