2023 (1) TMI 352

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....Singh, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant during the provisional assessment of bills of entry deposited the excess duty of Rs. 27,41,765/-. Subsequently, the appellant vide letter dated 15.01.2019 (received by the department on 16.01.2019) filed the refund claim of the said excess duty deposited of Rs. 27,41,765/- un....

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....visional bond was cancelled on 04.08.2018 and refund claim was filed on 16.01.2018 i.e. well within the period of one year. He submits that both the lower authorities have treated the letter dated 22.03.2017 issued by the SVB, Mumbai of the appellant as final assessment order whereas it is not a final assessment order and the final assessment should be treated when the bond was cancelled. 3. Sh....

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....l of entry also there is no mention of final assessment. In this position I find force in the argument of the Learned counsel that the bond was cancelled on 04.08.2018 therefore, if there is no formal final assessment order was issued then the date of cancellation of bond shall be treated as finalization of assessment, however it is not on record that whether any formal final assessment order was ....