Refund Application Rejected Due to Unreassessed Bill of Entry; Legal Responsibility Misplaced on Assessee.

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Full Text of the Document

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....Refund of excess duty paid - The sole ground on which the refund application has been returned is that the Bill of Entry submitted by the petitioner has not been re-assessed by the concerned assessing officer - the statement is clearly contrary to law and untenable, since the the passing of an order of assessment is not within the control of an assessee.....