2018 (1) TMI 222

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.... Panda Learned Commissioner is present. He explains that while show cause notice dated 28.9.2006 is pending against classification of the goods to determine the classification thereof whether shall fall under CTH 8903 as against CTH 89011030 against import made by Bill of Entry on 7.7.2003, appellant made a refund application on 19.7.2004 against assessed Bill of Entry for refund of the duty paid....

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....al and as soon as the appellant files reply. 3. Appellant at this juncture replies that when the assessment was completed on Bill of Entry No.859766 dated 2.7.2003 by an order dated 7.7.2003 and duty was paid under protest, that ought to have been refunded. After three years of completion of such assessment, when the appellant sought refund of the duty paid in terms of its letter dated 19.7.2004,....

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....Commissioner in respect of a quasi judicial proceeding pending before him. It may be stated that the denial having aggrieved the appellant, appellant was before learned Commissioner (Appeals). Reason being heartbeat of justice, that was given go bye in the letter dated 28.9.2006 and the matter in the meantime came to Tribunal. Litigation is aged 11 years. Interest of justice has been prejudiced. B....

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....s also a fact that this appeal in Tribunal has been pending for a decade. In such situation, it cannot be presumed that a public officer has acted to the detriment of justice. It is well accepted principles of law that litigant should not suffer for the mistakes of the court. Pendency of appeal in Tribunal has made both parties to suffer. They were under impression that such pendency of the appeal....