2018 (5) TMI 162

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.... for the appellant.  Through a letter dated 30.01.2018, the appellant had requested to decide the matter on merit on the basis of records available.  Heard Ld. AR for the Revenue. 2. Ld. AR for the Revenue submits that in their own case this Tribunal vide Order No. A/11215/2015 dated 19/08/2015 pertaining to a Number of bills of entry involving the same imported goods disposed of the ....

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....r the said Section.  The Learned Authorised Representative for the Revenue submits that in the present case, assessment was finalized on 21.05.2004.  He also submits that, the Department has granted the refund within 3 months from the finalization of the assessments. So, there is no infirmity in the order on this issue. 4. Regarding the remand of the matter to the Adjudicating Authori....

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....issioner (Appeals) directed to the adjudicating authority to examine the admissibility of the refund as per the prevalent law.  In our considered view, the Adjudicating Authority should consider the case laws as relied upon by the Learned Advocate while the passing the order in denovo proceedings.  In view of the discussions, we do not find any reason to interfere the order of the Commis....