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2010 (3) TMI 547 - HC - CustomsSpeaking order - whether the petitioner is entitled for the benefit of the in Ext. P5, the view taken is that a refund claim is not maintainable, when the assessee does not challenge the assessment order. Bill of entry appealable but the same not prevents respondent from passing speaking order. Held that - speaking order can be passed to enable petitioner to file appeal. Respondent directed to issue speaking order.
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