https://www.taxtmi.com/caselaws?id=450726 The CESTAT Kolkata held that a refund claim for CVD paid under protest could not be decided without first finalizing the provisional assessment. The assessing officers failed to pass a speaking order under Section 17(5) of the Customs Act, violating natural justice principles. Since CVD was paid under protest during import clearance, the assessment remained provisional and required finalization before addressing the refund claim's merits. The tribunal set aside lower authorities' orders and remanded the matter to the assessing group to decide on the importer's protest and provisional assessment first. en-us Thu, 08 Feb 2024 00:00:00 +0530 Tue, 12 Mar 2024 08:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450726 The CESTAT Kolkata held that a refund claim for CVD paid under protest could not be decided without first finalizing the provisional assessment. The assessing officers failed to pass a speaking order under Section 17(5) of the Customs Act, violating natural justice principles. Since CVD was paid under protest during import clearance, the assessment remained provisional and required finalization before addressing the refund claim's merits. The tribunal set aside lower authorities' orders and remanded the matter to the assessing group to decide on the importer's protest and provisional assessment first. Case-Laws Customs Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450726