Recovery of arrears of revenue while sanctioning of refunds.

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....view of orders-in-original passed by different adjudicating authorities under the jurisdiction of Visakhapatnam Custom House involving sanctioning of refund consequent to processing of refund application, finalization of provisional assessments, etc it is observed that arrears of revenue pending recovery from the trade under the provisions of Customs Act, 1962 is not examined while sanctioning ref....

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.... of their appropriation from the refunds adjudicated to be sanctioned consequent to finalization of provisional assessments, processing of refund claim, etc. 4. In this connection, it is also to inform that the appropriation of arrears should be against specific recoverable demands with details of the order-in-original, etc and there should be no ambiguity in this regard. Further, it is also re....