https://www.taxtmi.com/caselaws?id=446399 The Tribunal set aside the impugned order, directing the proper officer to issue a speaking order under Section 17 (5) of the Customs Act, 1962. The appellant's refund claim, initially rejected due to the finality of assessment on Wet Metric Tonne without a speaking order, was remanded for reassessment. The Tribunal emphasized the necessity of adhering to legal procedures for assessment and refund claims, indicating that if the refund is maintainable post-speaking order, it should be resolved according to the law. The appeal was disposed of by remand, underscoring procedural compliance. en-us Mon, 20 Nov 2023 00:00:00 +0530 Sat, 02 Dec 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446399 The Tribunal set aside the impugned order, directing the proper officer to issue a speaking order under Section 17 (5) of the Customs Act, 1962. The appellant's refund claim, initially rejected due to the finality of assessment on Wet Metric Tonne without a speaking order, was remanded for reassessment. The Tribunal emphasized the necessity of adhering to legal procedures for assessment and refund claims, indicating that if the refund is maintainable post-speaking order, it should be resolved according to the law. The appeal was disposed of by remand, underscoring procedural compliance. Case-Laws Customs Mon, 20 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446399