2016 (9) TMI 24

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....shmi Menon,  Advocate Respondent - Represented by: Shri Kamal Puggal, Asstt. Commr. (A.R.) ORDER This miscellaneous application filed by the applicant seeking direction of this Tribunal for implementation of the Final Order dt.14.5.2013 passed by this Tribunal. As per the Final Order No.A-116/13/CSTB/C-I dt. 14.5.2013, this Tribunal set aside the order of the Commissioner (Appeals) a....

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....13 nor processed refund of the applicant. Therefore she prays for indulgence of this Tribunal for directing the department for granting the refund to the applicant. 3.  Shri Kamal Puggal, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue, as regard refund, he produced letter dt. 8.7.2016 issued by the Assistant Commissioner of Customs. According to which, the matter is u....

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....department's letter dt. 8.7.2016 that the refund matter is pending for re-assessment and determination of differential duty.  In our considered view when the order confirming the duty has been set aside and appeal of the appellant has been allowed,  there is no need of re-assessment of Bill of Entries because the assessment attained finality at least for the time being in terms of this T....