TaxTMI 
TaxTMI 
2026 (7) TMI 670
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....the Act') being aggrieved by the order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (for short 'the CESTAT') dated 10.10.2007 passed in Appeal No. C/113/07. 3. This Appeal was admitted vide order dated 22nd June, 2009 for consideration of the following substantial questions of law : "(I) Whether in the facts and circumstances of the present case, a refund application is required to be filed under Section 27 of the Customs Act, 1962 in the case of refund arising as the result of finalisation of the provisional assessment? (II) Whether in the facts and circumstances of the present case, a claim of refund arising under Section 18(2)(a) of the Customs Act, 1962 requires to pass thro....
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....r, 2003. 4.3. The Tribunal thereafter, pursuant to the several rounds of litigation before High Court and Supreme Court, recalled its order dated 14th February, 2003 whereby, the Appeal was dismissed and by order dated 10th July, 2006, remanded the matter back to the Commissioner (Appeals) and Commissioner (Appeals) vide its order dated 31st July, 2006, further remanded the matter back to the Assistant Commissioner to supply the relevant documents to pass reasoned Assessment Orders. 4.4. In effect, the Final Assessment Order dated 9th March, 1999 was set aside. 4.5. The Assistant Commissioner on remand made by the Commissioner, passed the order dated 26th October, 2006 and finally assessed the five Bills of Entry and held that Rs.6....
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....onal duty, as a condition for clearance of imported goods can be the subject matter of refund after conclusion of assessment proceedings and having regard to its outcome, under Section 18 of the Customs Act. It is not disputed that this issue has been considered both in the context of provisional assessment under Rule 9B of the Central Excise Rules by judgments of this Court as well as in the context of Section 18 of the Customs Act, in "Commissioner of Customs, New Delhi v. M/s. Oriental Exports, New Delhi" [2006 (200) E.L.T. A138 (S.C.)]. The Court held that even though Rule 9B of the Customs Rules (applicable in that case) was not retrospective, nevertheless pending applications were entitled to the relief prescribed by it. This Court ha....
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....for provision assessment in situations specified in clauses (a), (b) and (c) of sub-rule (1). The goods provisionally assessed under sub-rule (1) may be cleared for home consumption or export in the same manner as the goods which are finally assessed. Sub-rule (5) provides that "when the duty leviable on the goods is assessed finally in accordance with the provisions of these Rules, the duty provisionally assessed shall be adjusted against the duty finally assessed, and if the duty provisional assessed falls short of or is in excess of the duty finally assessed, the assessee shall pay the deficiency or be entitled to a refund, as the case may be". Any recoveries or refunds consequent upon the adjustment under sub-rule (5) of Rule 9B will no....