Department's Inaction on Final Reassessment Order Cannot Justify Rejecting Refund Claim as Premature.

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....Refund of excess duty paid - The appellant was denied relief before a higher forum by contending that Department intends to file an appeal. Even after accepting the final order of Tribunal, they have not passed an order of final reassessment. The inaction on the side of the department cannot be a ground to reject the refund claim as premature. - AT....