TMI BlogRejection of refund claim - appellant has not opted for provisional assessment - the refund claim cannot...Rejection of refund claim - appellant has not opted for provisional assessment - the refund claim cannot be rejected merely because an assessee had not opted for provisional assessment when there is excess payment of duty - the rejection of refund-claim alleging that the appellant has not opted for provisional assessment is not justified. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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