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2022 (1) TMI 467 - AT - CustomsGoods imported from Myanmar - teak sliced veneer - exemption from whole customs duty as per Notification No. 46/2011-Cus dated 01.06.2011, as per the entry at S.No. 545 thereof - non-submission of Certificate of origin along with the aforesaid Bill of Entry - HELD THAT:- It is observed that important condition of the Notification No. 46/2011 dated 1.6.2011 of in case the certificate of origin along with Bill of Entry was not fulfilled by the appellant at the relevant time. It is observed that the said certificate was produced by the appellant before the Original Adjudicating Authority itself i.e., on 26.2.2019. The Original Authority , despite acknowledging the receipt has failed to give the benefit of said certificate in its order dated 22.8.2019. The request of appellant for re-assessment of duty was pending before the department since 2018. The findings of the Original Adjudicating Authority who were aware of order upheld by the Commissioner (Appeals) vide his order under challenge have failed to appreciate the pendency of said request of re- assessment. Keeping in view the mandate directed by the Apex Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT], (where Apex Court has made the reassessment as a mandatory pre requisite for considering the request of the refund of duty paid which was not otherwise liable to be paid) and the No Objection endorsed by the department, the original adjudicating authority is directed to first consider the request of re-assessment of the appellant as was made on 6.9.2018 and then to decide the refund claim afresh. The present appeal stand allowed by way of remand.
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