2010 (3) TMI 547

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....ner firm had imported polished marble slabs from Srilanka and as per the import policy, goods imported from Srilanka under Indo Srilanka Free Trade Agreement, basic customs duty is exempted. Customs duty was assessed on the petitioner, taking basic customs duty at the rate of 10%. According to the petitioner, the request to rectify the mistake was not agreed to by the respondent and hence this wri....

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....jected by Ext. P5 stating that as the assessee did not challenge the assessment order, the refund claim cannot be maintained. According to the petitioner, no other reason is stated as to why the benefit of Indo Srilanka Free Trade Agreement is not extended to the petitioner. Even though Ext. P6 legal notice was issued, by Ext. P7 a reply was given rejecting the claim. 3. The respondent has file....

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....But that will not prevent the respondent from passing a speaking order in the matter. 6. The question is whether the petitioner is entitled for the benefit of the in Ext. P5, the view taken is that a refund claim is not maintainable, when the assessee does not challenge the assessment order. But, for enabling the petitioner to file an appeal, the respondent can pass a speaking order which is th....