TMI Blog2011 (3) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessments was given to them. Be that as it may, the assessments were finalized before 19.8.2008 and the assessee s application for refund was already on record when the assessments were finalized - Such refund application was liable to be entertained under Section 27 of the Act without time-bar in accordance with the mandate of Section 18 and Section 27 of the Act - Hence, the learned Commissioner (Appeals) took the right decision - He has also been fair enough to leave the matter to the lower authority for verification of facts and final orders on the refund claim - There is no reason to interfere with the appellate Commissioner s direction to the original authority not to reject the refund claim as time-barred - Thus,appeal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed beyond six months from the date of payment of duty and hence liable to be rejected as time-barred. Aggrieved, the respondent preferred an appeal to the Commissioner (Appeals) who set aside the lower authority s decision and directed it to reconsider the refund claim, bearing in mind that the finalization of assessments and adjustments of duty thereafter required to be communicated to the assessee in accordance with Section 153 of the Customs Act. The Revenue is in appeal against the appellate Commissioner s order. In this appeal, the appellant states that the bills of entry were not assessed provisionally but assessed finally. It is also stated that this fact was not taken into consideration by the Commissioner (Appeals). Reliance has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pen to the department to contend that the assessment was not provisional. The averment to the contra made in the present appeal is without any factual basis and, for that reason, the very basis of this appeal would collapse. It is not deniable that the provisional assessments were finalized by the Assistant Commissioner of Customs concerned and this fact duly notified to the Assistant Commissioner of Customs (Refunds). A correspondence between the two Assistant Commissioners in the matter is available on record vide letter dated 19.8.2008 of the Assistant Commissioner of Customs (Group IIA) to the Assistant Commissioner of Customs (CRARS). However, this letter does not indicate as to when the final assessments were done. According to the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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