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2018 (7) TMI 1014 - AT - CustomsRefund of excess Customs Duty paid - Commissioner (Appeals) set aside the refund sanctioning orders and directed the lower authority to serve the final assessment orders, if any, along with the attested copies of bills of entry finally assessed - Held that:- Initially when the refund claim was sanctioned by the adjudicating authority, the assessment was provisional. Therefore, the refund itself at that stage was premature. Moreover, in the department’s appeal, the Commissioner (Appeals) set aside the refund sanctioning order and directed the adjudicating authority to provide the final assessment order, against which the appellant filed appeal before the Tribunal. The appellant was under obligation to file the appeal challenging the assessment order in order to make themselves eligible for the refund, however it is undisputed that the appellant have not challenged the final assessment order, accordingly, the direction of the Tribunal in the case of ADANI WILMAR LTD. VERSUS COMMISSIONER OF CUSTOMS, JAMNAGAR [2009 (2) TMI 576 - CESTAT, AHMEDABAD] was not complied with - Since the Tribunal’s order had attained finality, there was no option for the appellant except challenging the final assessment order, but the appellant has failed to file any appeal. The appellant are not entitled for the refund - appeal dismissed - decided against appellant.
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