TMI Blog2023 (1) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR Shri R.Subramanya, Advocate appeared for the Appellant Shri Prakash Kumar Singh, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant during the provisional assessment of bills of entry deposited the excess duty of Rs. 27,41,765/-. Subsequently, the appellant vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the refund was rejected on the ground that the same was filed after one year from the finalization of the assessment. However, the provisional bond was cancelled on 04.08.2018 and refund claim was filed on 16.01.2018 i.e. well within the period of one year. He submits that both the lower authorities have treated the letter dated 22.03.2017 issued by the SVB, Mumbai of the appellant as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter 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. In this position I find 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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