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2020 (1) TMI 206 - AT - CustomsNon-speaking order - Refund of the differential duty - section 27 of the Customs Act, 1962 - rejection of refund mainly on the ground that the bills of entries has not been challenged - HELD THAT:- In view of the ratio of the judgment of Hon’ble Larger Bench of the Apex Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT], the appeal is liable to be rejected. If the appellant’s bills of entries have been reassessed and they sought speaking orders which have not been issued to them or the request for issue of speaking orders is rejected by the lower authority that itself becomes a decision by the lower authority which can be appealed against to the Commissioner before the Commissioner (Appeals). However, by not issuing the speaking orders or giving any reply to their requests for speaking order, the officer has denied the appellant their legitimate right to challenge the reassessments. The assessing officer are directed to issue speaking orders as sought by the appellant in cases where the Bills of Entry were re-assessed. This will enable the appellants to understand the reasons for re-assessment and if aggrieved, challenge such re-assessments - appeal dismissed.
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