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2018 (3) TMI 1763 - SCH - CustomsRefund claim - excess customs duty paid - CBEC Circular dt. 10/11/2008 - claim of assessee is that the customs authorities have wrongly assessed the export cargo at higher value and had collected excess export duty based on valuation on FOB value- denial of refund claim on the ground that the shipping bills which were assessed with remarks are provisional and not finally assessed and there is no need to file separate appeal against the order of assessment and it could be corrected under Section 154 of the CA, 1962 - scope of section 154 of CA, 1962. HELD THAT:- Similar issue involved in these cases this Court, in COMMR. OF CUSTOMS, GUNTUR VERSUS M/S SAMEERA TRADING COMPANY [2013 (9) TMI 1233 - SC ORDER] has referred the matter to a three-Judge Bench. It would be appropriate and in the interest of justice that these cases be also tagged with the said Civil Appeal and connected matters.
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