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2024 (3) TMI 507 - CESTAT KOLKATARefund claim for the amount of CVD paid - time limitation - no speaking order was passed by the assessing officers as required under Section 17(5) of the Customs Act - violation of principles of natural justice - HELD THAT:- There is nothing left to imagination that the impugned assessment would automatically be deemed to be provisional as CVD thereon was paid “under protest,” at the time of import and clearance of goods for home consumption in accordance with the scheme of the statue. It is therefore imperative to first finalize the assessment undertaken at the time of import. The decision on merits of the refund claim filed shall arise only thereafter once a speaking order in terms of Section 17(5) of the Customs Act has been issued finalising the assessment of the imported goods. In case the department is not able to lay its hands on the subject documents evidencing payment of duty under protest, the department is directed for the re-construction of the files and on the basis of documents filed by the appellant alongwith the subject refund claims filed by the importer/appellant. The orders passed by of the lower authorities set aside and the matter remanded to the assessing group to decide on the protest lodged, by the importer at the time of import and payment of duty (CVD) “under protest”. Appeal disposed off by way of remand.
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