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Issues involved: Refund claim eligibility u/s 27, finalization of Bills of Entry, maintainability of appeal against advisory letter.
Appeal No. C/255/2009: The appellant imported goods and filed a refund claim for special additional duty paid without availing Customs Notification No. 20/2006. Lower authorities rejected the claim citing final assessment. During the hearing, appellant presented a High Court decision and refund orders supporting their eligibility for refund. The matter was remanded to the original authority for fresh decision considering the new evidence. The original authority was directed to decide within three months due to the elapsed time. Appeal No. C/256/2009: Appellants filed Bills of Entry in 2006 and claimed refund of special additional duty paid during provisional assessment. The Assistant Commissioner advised them to file a refund claim after finalization of Bills of Entry. The Commissioner (Appeals) rejected the appeal stating the letter was advisory and not a decision on the refund claim. The Tribunal found the letter in line with legal provisions and rejected the appeal, stating that the letter did not make a decision on the refund claim or Bills of Entry eligibility. The appeal for directions granting refund or finalization of Bills of Entry was deemed not within the Tribunal's jurisdiction.
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