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2017 (1) TMI 524 - AT - CustomsRefund claim - benefit of exemption N/N. 17/2001 dt. 1.3.2001 - payment of duty under protest - natural justice - Held that: - the appellant right from filing of bill of entry have protested the denial of exemption notification and accordingly paid the duty under protest. However, the assessing authority has not passed any speaking order in connection with assessment of bill of entry - once the appellant has protested the matter the assessing officer is duty bound to pass a speaking order on the merit of the issue therefore before deciding the refund claim the assessing officer was supposed to pass a speaking order on the assessment of bill of entry - Since no speaking order was passed the matter of refund in the present case cannot be concluded. The adjudicating authority must pass a speaking order thereafter process the refund application of the appellant - matter remanded to the original adjudicating authority with a direction to pass a speaking order on the assessment of bill of entry, accordingly the refund matter should be reprocessed. Appeal allowed by way of refund.
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