Appellate Tribunal directs consideration of refund claim after finalization of assessments.

The Appellate Tribunal CEGAT, Kolkata, directed the Assistant Commissioner to consider the appellant's refund claim as assessments were finalized, allowing the appeals. The issue was regarding the refund claim filed by the appellant when assessments were provisional. The Commissioner (Appeals) had noted that the refund claim could not exceed the duty payable on the goods after finalization. The appellant's representative stated that assessments were finalized in December 1998, but refunds were not processed.

---

---

The Appellate Tribunal CEGAT, Kolkata, directed the Assistant Commissioner to consider the appellant's refund claim as assessments were finalized, allowing the appeals. The issue was regarding the refund claim filed by the appellant when assessments were provisional. The Commissioner (Appeals) had noted that the refund claim could not exceed the duty payable on the goods after finalization. The appellant's representative stated that assessments were finalized in December 1998, but refunds were not processed.

---