2024 (7) TMI 770

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.....K. Maiti, Adv. Mr. Abhradip Maity, Adv.   For the Respondent : Mr. Sarathi Dasgupta, Adv. Mr. Abhijit Biswas, Adv. Mr. Asit Kumar Hazra, Adv. Ms. Soumi Chatterjee, Adv. Mr. A. Samanta, Adv.   The Court : This appeal filed by the revenue challenges the order being No.FO/A/77593/2023, dated 6th December, 2023, passed by the Customs, Excise and Service Tax Appellate Tribunal, EZB, Kolkat....

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....s and the following substantial questions of law, as suggested by the revenue, have to be considered and a decision has to be arrived at. i) Whether the Learned Tribunal erred in distinguishing the judgement of the Supreme Court in ITC Limited -vs- Commissioner of Central Excise, Kolkata-IV reported in 2019 (360) ELT 216 (S.C.), which held that in Paragraph no. 44 "While Processing a refund appl....

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....erred in fact and law by holding that the department has not challenged the issue and reasoning regarding unjust enrichment and when the said observation of the Learned Tribunal is totally wrong, perverse and contrary to the order of the present Adjudicating Authority dated 28.01.2022, since in the De Novo Original adjudicating authority in its order dated 28.01.2022, at Paragraph 5.8 to 5.12 deci....

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....ction 17 when the petitioner had not applied for provisional assessment of duty u/s. 18 nor claimed payment of assessed duty without prejudice or under protest ? v) Whether the Respondent has abandoned its right to claim benefit under the provisions of Comprehensive Economic Partnership Agreement between Republic of India and Japan Rules, 2011(CEPA) and Notification no. 55/2011- Customs (NT) da....