https://www.taxtmi.com/caselaws?id=390825 Provisional customs assessments kept pending for an unduly long period, despite submission of required documents and repeated requests for finalisation, could not justify continued withholding of the importer's refund. The Board's circular required provisional assessment and investigation to be completed within four months of receipt of the reply, and a departmental communication recorded that the cess and additional duty issue on imported coal had already been settled, requiring finalisation accordingly. On that basis, the Department's contention that no time limit applied was rejected, and the importer was held entitled to refund of the deposit with statutory interest for delayed payment. en-us Fri, 03 Jan 2020 00:00:00 +0530 Sat, 07 Mar 2020 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390825 Provisional customs assessments kept pending for an unduly long period, despite submission of required documents and repeated requests for finalisation, could not justify continued withholding of the importer's refund. The Board's circular required provisional assessment and investigation to be completed within four months of receipt of the reply, and a departmental communication recorded that the cess and additional duty issue on imported coal had already been settled, requiring finalisation accordingly. On that basis, the Department's contention that no time limit applied was rejected, and the importer was held entitled to refund of the deposit with statutory interest for delayed payment. Case-Laws Customs Fri, 03 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390825