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2018 (5) TMI 1476 - AT - CustomsRefund claim - case of Revenue is that no refund could be sanctioned unless the incorrect assessments were modified in appeal on the basis of the CBEC Circular No.24/2004-Cus dt. 18/03/2004 - case of appellant is that that the Commissioner(Appeals) has wrongly held that the assessment carried out by the Department was accepted in toto by the appellant and once the assessment is accepted, the appellant has no cause of action to challenge the said assessment and the Commissioner (Appeals) has no jurisdiction in such matters. Held that: - case is remanded back to the Commissioner(Appeals) to decide the same on merit on the basis of the documents which may be produced by the assessee in support of his submission - appeal allowed by way of remand.
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