https://www.taxtmi.com/caselaws?id=771740 CESTAT Kolkata allowed the appeal regarding refund claim for extra duty on iron ore fines export. The tribunal held that refund cannot be denied without challenging the final assessment orders, following SC precedent in ITC Limited v. Commissioner. The assessment failed to follow Circular No. 12/2014-Customs requiring valuation based on load port test reports per contractual terms. Since final assessment orders remained unchallenged, the refund rejection was legally unsustainable. The tribunal set aside the impugned order and granted consequential relief to the appellant. en-us Wed, 26 Feb 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771740 CESTAT Kolkata allowed the appeal regarding refund claim for extra duty on iron ore fines export. The tribunal held that refund cannot be denied without challenging the final assessment orders, following SC precedent in ITC Limited v. Commissioner. The assessment failed to follow Circular No. 12/2014-Customs requiring valuation based on load port test reports per contractual terms. Since final assessment orders remained unchallenged, the refund rejection was legally unsustainable. The tribunal set aside the impugned order and granted consequential relief to the appellant. Case-Laws Customs Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771740