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2016 (9) TMI 24 - AT - CustomsWithholding of Refund of custom duty paid under protest – Board’s Circular No. 572/9/2001-CX dt.22.02.2001 as amended by 695/11/2003-CX dt. 24.2.2003 - re-assessment of the bill of entry – Held that: - when the order confirming the duty has been set aside and appeal of the appellant has been allowed, there is no need of re-assessment of Bill of Entries because the assessment attained finality at least for the time being in terms of this Tribunal’s order dt. 14.5.2013. In absence of any stay order by the High Court / Supreme Court, refund cannot be withholded – refund to be made.
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