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TMI Blog2017 (5) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - the date of final assessment was not presented correctly during the course of argument and also in the appeal papers. Upon verification, it is seen that the date of final assessment should be the date of assessment of bills of entry finally. The relevant date should be reckoned from such date. Accordingly, while the legal principles as held in the final order are correct, the error in date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i High Court in the case of Pioneer India Electronics (P) Ltd. vs. Union of India and anr. reported in 2013 TIOL 731 HC DEL CUS . , which was followed in another decision relating to the same party by the Tribunal reported in 2016 TIOL 370 CESTAT MAD. The learned Counsel submitted that the date of final assessment was wrongly mentioned as 01/06/2009, whereas the bills of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... connected to the refund claims it is seen that original bills of entry having endorsement for finalization is not available on record. The first claim dealt with 5 bills of entry of which only two bills of entry are having endorsement regarding finalization of provisional assessment on 19/12/2009. The second appeal dealing with the 12 bills of entry. Only one bill of entry is not having any endors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or in dates are to be corrected and consequential benefit, if any, are to be granted to the appellant. 4. The final order is corrected to the following extent :- the words and sentences starting from During the course of argument upto end of para 2, whole of paras 3 and 4 shall be omitted. After such omission the following para shall be inserted : 3. The entitlement of the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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