https://www.taxtmi.com/caselaws?id=771739 CESTAT Kolkata upheld the Commissioner (Appeal)'s decision allowing refund claims filed by respondents without challenging provisional assessment. The tribunal held that since export duty was paid under protest during shipping bill assessment, the assessment remained non-final until protest was removed. Therefore, respondents were entitled to file refund claims without first challenging the provisional assessment. Revenue's appeals were dismissed. 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=771739 CESTAT Kolkata upheld the Commissioner (Appeal)'s decision allowing refund claims filed by respondents without challenging provisional assessment. The tribunal held that since export duty was paid under protest during shipping bill assessment, the assessment remained non-final until protest was removed. Therefore, respondents were entitled to file refund claims without first challenging the provisional assessment. Revenue's appeals were dismissed. Case-Laws Customs Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771739