2000 (8) TMI 830

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..... or the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the four appeals are being disposed of by a common order as the issue involved is the same. 2. The Asstt. Commr. vide his impugned order has observed that the refund claim filed by the appellant cannot be sanctioned inasmuch as the assessments were provisional. He has further observe .....

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..... the proper refund claims, though pre-mature and in these circumstances it was the duty of the Asstt. Commr. to grant them refund on finalisation as observed by himself in his impugned order. 4. In view of the foregoing we direct the Asstt. Commr. to look into the appellants' claim for refund inasmuch as the assessments are no longer provisional. The appeals are allowed in above terms.
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