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2019 (12) TMI 793 - AT - CustomsRefund of Excess Customs Duty paid - fertilizers imported on which they have paid excess Customs duty taking the wrong value for the purpose of calculation - finalization of provisional assessment - rejection of refund on the ground that the assessments which were done by the adjudicating authority were not challenged by the assessee - principles of natural justice - HELD THAT:- The issue has now been settled by the larger Bench of the Hon’ble Apex Court in the case of ITC Ltd. [ 2019 (9) TMI 802 - SUPREME COURT ], where it was held that The appellant was not entitled to the refund without having first challenged the assessment order itself and therefore the impugned order denying such refund is correct. Principles of natural justice - appellant also claims that they were not given an opportunity of being heard before finalizing the assessment - HELD THAT:- Nevertheless, the fact remains that such assessment has not been challenged at all by the appellant. This appeal is not with respect to finalization of provisional assessment but with respect to refund - the rejection of the refund by the impugned orders of the first appellate authority are correct and call for no interference. Appeal dismissed - decided against appellant.
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