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TMI Blog2015 (12) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... ised Representative ORDER Per: P.K. Das The relevant facts of the case, in brief, are that the appellant imported capital goods and spare parts from their collaborator and the same were cleared after payment of agreed duty. The appellants cleared the goods on the basis of provisional assessment under Section 18 of the Customs, Act 1962. SVB (Special Valuation Branch) Mumbai vide OIO No. S/43-1/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Order-in-original Dated 02.06.2004 and 06.10.2004. He has remanded the matter to the Adjudicating Authority to examine the admissibility of interest in respect of order dated 13.11.2003, 16.03.2004 and 20.08.2005 as per the prevalent law. 2. After hearing both the sides and on perusal of the records, we find that the main contention of the Learned Advocate in respect of rejection the claim of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly assessed and if the amount is paid, the importer or the exporter be entitled to a refund claim as the case may be. It is clear from Section 18 that the appellant is entitled to refund of duty after finalization of the assessments under the said Section. The Learned Authorised Representative for the Revenue submits that in the present case, assessment was finalized on 21.05.2004. He also submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /12312/2014 Dated 22.12.2014 (v) Commissioner vs Tata Chemicals Ltd. 2015-TIOL-1800-HC-AHM-CX 5. We find that the Commissioner (Appeals) directed to the adjudicating authority to examine the admissibility of the refund as per the prevalent law. In our considered view, the Adjudicating Authority should consider the case laws as relied upon by the Learned Advocate while the passing the order in d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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