High Court Overturns Rejection of CVD Refund Claim Due to Lack of Formal Assessment Order by Customs Authorities.

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....Clim of refund - Excess payment of CVD at the time of import - there was indeed no assessment order as such passed by the customs authorities - The order of the Assistant Commissioner (Refund) rejecting the refund claim of the Petitioner on the ground of maintainability was, for the aforementioned reasons, plainly erroneous. - HC....