1999 (1) TMI 168

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..... kar, Member (T)]. The appeal by the Commissioner is against the order of the Collector (Appeals) holding that importer is entitled to the duty refund of customs duty paid on hot rolled steel coils imported by it. 2. We have heard the departmental representative. Although the adjournment is requested on behalf of assessee, we do not consider that such adjournment requires to be granted. 3 .....

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..... aims were not premature and the further finding that the amount of refund sanction in the other three claims should be paid to the importer are challenged. 4. The contention with regard to the first issue is that the assessment was provisional and therefore till they were finalised claim would be prematured. Collector (Appeals) had noted that the duty had been paid provisionally under orders of .....

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..... Court automatically came to an end from the moment classification was decided in favour of the importer or alternatively issue was decided by the Collector (Appeals). It is not contented that this has not happened when the claim was made. We therefore see no reason to interfere. 6. The other contention which the departmental representative makes, is that the judgment of the Bombay High Court in .....

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