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PNP Polytex Pvt. Ltd. Versus Commissioner of Customs (Imports) Nhava Sheva

2016 (340) E.L.T. 569 (Tri. - Mumbai) - Withholding of Refund of custom duty paid under protest – Board’s Circular No. 572/9/2001-CX dt.22.02.2001 as amended by 695/11/2003-CX dt. 24.2.2003 - re-assessment of the bill of entry – Held that: - when the order confirming the duty has been set aside and appeal of the appellant has been allowed, there is no need of re-assessment of Bill of Entries because the assessment attained finality at least for the time being in terms of this Tribunal’s order dt .....

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the Final Order dt.14.5.2013 passed by this Tribunal. As per the Final Order No.A-116/13/CSTB/C-I dt. 14.5.2013, this Tribunal set aside the order of the Commissioner (Appeals) and allowed the appeal of the appellant. The applicant by way of this miscellaneous application sought an order for return of bank guarantee furnished by the applicant during the pendency of the appeal and also grant of refund of ₹ 1,94,05,594/- being the Customs duty already paid under protest on the loaded value. .....

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licant. Therefore she prays for indulgence of this Tribunal for directing the department for granting the refund to the applicant. 3. Shri Kamal Puggal, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue, as regard refund, he produced letter dt. 8.7.2016 issued by the Assistant Commissioner of Customs. According to which, the matter is under process for re-assessment and re-determination of the differential duty/refund amount. After re-assessment of Bill of Entries and determin .....

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