https://www.taxtmi.com/caselaws?id=762371 CESTAT Chennai allowed appeal against refund claim rejection. Lower Authority had rejected export duty refund claim after six years without hearing, citing time-bar and failure to challenge provisional assessment order. CESTAT held rejection improper as assessment was provisional and order violated natural justice principles. Matter remanded to Original Authority for examination on merits after final assessment, with direction to jurisdictional JC/ADC to monitor completion within 90 days to prevent further delays. en-us Thu, 28 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762371 CESTAT Chennai allowed appeal against refund claim rejection. Lower Authority had rejected export duty refund claim after six years without hearing, citing time-bar and failure to challenge provisional assessment order. CESTAT held rejection improper as assessment was provisional and order violated natural justice principles. Matter remanded to Original Authority for examination on merits after final assessment, with direction to jurisdictional JC/ADC to monitor completion within 90 days to prevent further delays. Case-Laws Customs Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762371