https://www.taxtmi.com/caselaws?id=202482 The Tribunal allowed the appeals in favor of the appellants, holding that the denial of refund claims based on the appellants not challenging the finalization of assessment was incorrect. The Tribunal emphasized the importance of following the proper procedure for finalization of assessment under Section 18 of the Customs Act, 1962. The irregular procedure followed by the Revenue for finalization of provisional assessment and the failure to appeal against the decision not to levy coal cess were crucial factors favoring the appellants. The impugned orders denying the refund claims were set aside. en-us Wed, 29 Sep 2010 00:00:00 +0530 Thu, 28 Apr 2016 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202482 The Tribunal allowed the appeals in favor of the appellants, holding that the denial of refund claims based on the appellants not challenging the finalization of assessment was incorrect. The Tribunal emphasized the importance of following the proper procedure for finalization of assessment under Section 18 of the Customs Act, 1962. The irregular procedure followed by the Revenue for finalization of provisional assessment and the failure to appeal against the decision not to levy coal cess were crucial factors favoring the appellants. The impugned orders denying the refund claims were set aside. Case-Laws Customs Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202482