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TMI Blog2016 (9) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... fter rejecting the request for adjournment we proceed to decide the appeal itself. Accordingly we have heard Ld. DR and have gone through the impugned orders. 2. It is seen that the appellants imported certain goods and paid special additional duty of customs on the same at the time of clearance. In as much as there was some dispute as regards the valuation etc., the assessments were held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tegorical stand that against the various Bills of Entries, they filed the refund claim as on 01.04.2010 within the prescribed time limit of one year. However, as their assessment were provisional the said refund claims were not accepted by their jurisdictional Assistant Commissioner who advised them to file the same after finalization of provisional assessment. When the same were subsequently file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , they had become barred. The same were accordingly rejected by the original Adjudicating Authority and upheld by Commissioner (A). 7. It is seen that the appellants in their memo of appeal have referred to the fact that in as much as they had filed a refund claim on 01.04.2010 in respect of earlier Bill of Entries and in as much as the said refund claims were not accepted by the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamined and verified by the lower authorities, for which purpose we set aside the impugned order and remand the matter to the original Adjudicating Authority for factual verification and for decision on the legal issue as observed by us in the previous paras.
8. Appeal is disposed of in the above manner.
[Dictated and Pronounced in the open Court] X X X X Extracts X X X X X X X X Extracts X X X X
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