TMI Blog2024 (4) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... 27.01.2020 again, the deputy commissioner while intimating about the finalisation of the bills of entry, has asked the appellant to approach refund section insofar as refund of EDD was concerned - In this communication also there is no mention about the date of finalisation of the bills of entry; the lower authority has only talked about the finalisation in the above manner without mentioning about the date of finalisation of assessment, which is very conspicuously absent. Moreover, even the date of dispatch, if made, is also not whispered anywhere, to avoid controversies. None of the communications to the appellant indicates date of actual communication of the order in original dated 29.04.2015. Hence, the prima facie burden on the revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of 1% of EDD. It appears that the said bills of entry came to be finalised vide Order-In-Original No. 36994/2015 dated 20.4.2015. Thereafter, the claimant requested for refund of the EDD vide its application dated 04.08.2020. 2. It appears that the appellant was unaware of the finalisation of its bills of entry for which, the appellant requested for finalisation of their provisional bills of entry and cancellation of pre-deposit vide their letter dated 20.12.2018, enclosing relevant documents in this regard. However, vide Order-In-Original dated 10.03.2021, the original authority passed an order rejecting the refund claim of the appellant by observing that from the evidences available on record, the finalisation of the subject bills o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isation was made before July 2019. Further, in the communication dated 27.01.2020 again, the deputy commissioner while intimating about the finalisation of the bills of entry, has asked the appellant to approach refund section insofar as refund of EDD was concerned. In this communication also there is no mention about the date of finalisation of the bills of entry; the lower authority has only talked about the finalisation in the above manner without mentioning about the date of finalisation of assessment, which is very conspicuously absent. Moreover, even the date of dispatch, if made, is also not whispered anywhere, to avoid controversies. 6. Thus, it is clear that none of the communications to the appellant indicates date of actual commu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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