https://www.taxtmi.com/caselaws?id=338539 A communication returning a customs refund application as premature is appealable if it determines the claimant's rights, because a refund authority acts quasi-judicially under the Customs Act. Refund claims for duty deposited during investigation cannot be withheld merely because related show cause notices are still pending. Unless the law allows appropriation against a confirmed demand, the authority must process the application and decide it on merits after giving an effective opportunity to meet objections. The refund applications were therefore not premature, and the matter was remitted for fresh adjudication on merits. en-us Mon, 05 Dec 2016 00:00:00 +0530 Wed, 31 Jan 2018 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338539 A communication returning a customs refund application as premature is appealable if it determines the claimant's rights, because a refund authority acts quasi-judicially under the Customs Act. Refund claims for duty deposited during investigation cannot be withheld merely because related show cause notices are still pending. Unless the law allows appropriation against a confirmed demand, the authority must process the application and decide it on merits after giving an effective opportunity to meet objections. The refund applications were therefore not premature, and the matter was remitted for fresh adjudication on merits. Case-Laws Customs Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338539