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2023 (1) TMI 352 - AT - CustomsRefund of excess duty - refund was rejected on the ground of time bar that the appellant had filed the refund claim after one year from the date of final assessment - HELD THAT:- The sanctioning authority has considered the letter F.No S/9 -241 GATT/2012 GVC & S/9-261 GATT/2012 GVC dated 22.03.2017 as final assessment order however on perusal of the said letter I find that through the said letter the appellant was directed to approach the concerned assessing authority for finalization of assessment where the provisional assessment was undertaken in their bills of entry. As per the said letter it is not clear when the final assessment order was issued. The learned counsel has also given a sample copy of bills of entry and on the bill of entry also there is no mention of final assessment. There are force in the argument of the Learned counsel that the bond was cancelled on 04.08.2018 therefore, if there is no formal final assessment order was issued then the date of cancellation of bond shall be treated as finalization of assessment, however it is not on record that whether any formal final assessment order was issued. Accordingly, the matter needs to be remanded back to the adjudicating authority to ascertain the facts about the actual date of finalization of bills of entry and to pass a reasoned order on the refund. Appeal is allowed by way of remand to the Adjudicating Authority.
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