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2017 (7) TMI 229 - CESTAT HYDERABADLiability of interest - Refund of excess duty paid - finalisation of provisionally assessed bill of entry - Held that: - the adjudicating authority cannot again assess the said Shipping Bills, as there are no provisions to do so - the Order-in-Original dated 24.07.2014 is not in consonance with law, as there was no requirement of finalising are already finalised the Shipping Bills. The appellant is entitled for interest as per the provisions of Section 18 of the Customs Act, 1962 from the date of finalisation of the Shipping Bills by the First Order-in-Appeal dated 17.04.2013 - appeal allowed - decided in favor of appellant.
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