TMI Blog2010 (8) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment or finalization, and assessments were finalized prior to 13.7.2006 - the case is squarely covered by the decision in the case of COMMISSIONER OF CUSTOMS, KANDLA Versus HINDUSTAN ZINC LTD. [2009 (2) TMI 100 - CESTAT AHMEDABAD], where it was held that when provisional assessment is finalized, the assessee is entitled to refund and he does not have to make the claim. Therefore, the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .8.2005. As a result of which, appellants become entitled to refunds of excess duty paid in respect of these bills of entry, as dealt in the table below :- Bill of Entry No. Total duty paid (Rs.) Duty payable as per De-novo OIO dated 24.8.05(Rs.) Excess duty paid (Rs.) 63/95-96 1,50,82,341/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability to their customers. 2. No one has appeared on behalf of the appellants. Heard learned SDR. In this case, the appellants paid duty during the year 1999 when the assessments were still under challenge. Only by order in original dated 24.8.2005 the provisional assessments which were finalized in 1996 came to be settled finally. Thereafter the refund claims have been filed. This is a cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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