Immediate Refund Granted Post-Provisional Assessment Finalization; No Need for Refund Claim u/s 27, Customs Act 1962.

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....When an amount becomes refundable to an assessee upon finalization of provisional assessment by the appropriate authority, the same has to be refunded immediately and appellant was not required to file any refund claim under Section 27 of the Customs Act, 1962 - AT....