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2016 (9) TMI 414 - AT - CustomsRefund claim – demand – part amount paid during investigation process – matter appealed to tribunal– refund of amount claimed before original authority, where it was held that the demand was immature as case not decided yet - having the case decided by the tribunal do appellant require to file fresh refund claim ? – Held that: - the appellant had filed refund claim in respect of deposit made during the investigation. Therefore, the sanctioning authority should not have held that the refund is premature, whereas he was supposed to pass a reasoned adjudication order – no fresh claim required to be filed – matter remanded to original authority for reasoned and speaking order – appeal disposed off.
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