2006 (7) TMI 439

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....e Respondent. [Order (Oral)]. -  This appeal filed by the Revenue along with application for stay, is against the Order-in-Appeal passed by the Commissioner (Appeals) wherein the Commissioner (Appeals) has set aside the order of the original authority with consequential relief. When the matter was taken up, representatives of the appellant, and the respondents (M/s Esjaypee Impex (P) Lt....

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....direction that the excess duty paid by the importer shall be refunded after normal scrutiny and if found otherwise in order. The importer accordingly filed nine refund claims for a total amount of Rs. 1,93,247/- on 21-3-05. The Deputy Commissioner of Customs (Refunds) vide his order dated 10-6-05 decided that the refund claims were not maintainable as the original assessment on the basis of which ....

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....to be finalized after the outcome of the order was known". It is seen that in this case, the department had not accepted the transaction value declared by the importer while filing the into bond Bills of Entry on 12-9-2001. Show cause notice was issued on 6-12-01 proposing to revise the value to US$ 1600 per MT. This show cause notice was contested by the assessee vide reply dated 17-12-01. In the....

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....at the transaction value declared was the assessable value. As the importer had agitated against the proposal and paid the higher amount of duty at the instance of the department, the payment has to be treated as made under protest. Even otherwise, since the assessable value was finally decided only on 11-10-04, the assessment made in ex-bond Bills of Entry has to be treated as only provisional. M....