2017 (8) TMI 629

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..... DER The Revenue claims to be aggrieved in this appeal by the order of the Tribunal which affirmed the order of the Commissioner (Appeals). The Appellate Commissioner's order had the effect of allowing the refund claim of the respondent/importer. 2. The facts are that the assessee had imported eight consignments of ferrite magnets and filed bills of entry but at that time had not claimed exe .....

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..... been paid by the assessee without an order of assessment and there was no lis pending between the parties then in such a situation, the refund claim of the assessee could not be rejected merely on the ground of non-filing of appeal against the bills of entry, which had subsequent attained finality. 3. Learned counsel submitted that the judgment of this Court is not final and that the Revenu .....

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