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M/s Smit Salvage B.V. Versus Commissioner of Customs, Mumbai-I

2016 (9) TMI 414 - CESTAT MUMBAI

Refund claim – demand – part amount paid during investigation process – matter appealed to tribunal– refund of amount claimed before original authority, where it was held that the demand was immature as case not decided yet - having the case decided .....

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emature, whereas he was supposed to pass a reasoned adjudication order – no fresh claim required to be filed – matter remanded to original authority for reasoned and speaking order – appeal disposed off. - C/85709 to 85716/14 - A/89211-89218/16/CB - .....

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ORDER These appeals are filed by the appellant, M/s Smit Salvage B.V., against Order-in-Appeal No. MUM-CUSTM-SMP-400 to 407-13-14 dated 26.11.2013 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. The fact involved in these appeals is tha .....

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before the appropriate sanctioning authority. The sanctioning authority, Assistant Commissioner of Customs vide letter F. No. 12 & 13/Prov/CRARS/2012-13 dated 17.10.2012 held that the refund is premature and should be filed after finalization of .....

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The learned Commissioner (Appeals) vide the impugned order disposed of the appeals holding that the appellants have challenged the Commissioner s order and obtained the relief from the Tribunal and now can file consequential refund claim. The appell .....

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ion of the case which was not supposed to be deposited. Therefore on relying this position, the appellants have filed the refund claim. At the time of filing the refund claim, the demand was not determined. Therefore, the amount was refundable in the .....

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cannot be retained by the department if the refund is claimed for the same. He submits that as per this settled legal position, the order of the adjudicating authority as well as Commissioner (Appeals) are not legal and proper inasmuch as the refund .....

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ority should not have returned the refund claim, whereas he should pass a reasoned order. 4. Shri M.K. Sarangi, learned Jt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the learne .....

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