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2014 (6) TMI 123 - AT - CustomsDenial of refund claim - Claim rejected as pre mature - Held that:- Revenue cannot claim that the refund claim is premature. This Tribunal had directed the revenue to finalise the assessment in terms of quantity received in the shore tank and to grant refund in accordance with law. However, even after a lapse of 9 years, the Revenue claims that the refund claim is premature. Once a decision has been given by the Tribunal clearly indicating the basis for determination of the duty, it was incumbent on the Revenue to finalise the assessment on the basis of those directions and to provide consequential relief to the appellant. Even after 9 years of the passing of the said order, the department has failed to implement the direction of the Tribunal and has rejected the refund claim of the appellant saying that it is premature. This action on the part of the department reveals the utter contempt and judicial indiscipline on the part of the Revenue - Decided in favour of assessee.
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