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TMI Blog2023 (12) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent on the same ground that there is an omission on the part of respondent to challenge the initial assessment amounts to reviewing the order of this Tribunal and it is perse illegal and unsustainable. Moreover if appellant was aggrieved by above final order of this Tribunal, Appellant ought to have challenged it before any high forum. In the absence of any appeal challenging the ibid final order, Appellant is bound to follow the direction of this Tribunal and consider the request for re-assessment on merit. There is no merit in the appeal challenging the findings of the Appellant Authority - Appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order rejecting the appeal of the appellant is not sustainable in law and thereafter the same is set aside by remanding the case back to the original authority with a direction to first decide the application of the appellant for reassessment of the BOE and thereafter decide the refund application after following the principles of natural justice and the law on the point by passing a reasoned order. The appellant would be at liberty to produce all documentary evidence before the authority who will pass a de nova order regarding the application for reassessment as well as refund claim of the appellant. 3. As directed by this Tribunal, matter was taken for de novo adjudication and the Adjudicating Authority rejected the refund applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Central Excuse, Kolkata-IV [2019 (368) ELT 216 (SC)] ii. Priya Blue Industries Ltd. Vs Commissioner of Customs (Prev) [2004 (172) ELT (SC)] iii. Commissioner of Customs, Bangalore Vs TTK prestige Ltd [2021 (376) ELT 441(kar.)] iv. M/s Coromandel International Ltd. Vs Commissioner of Customs [2020(1) TMI 717-CESTAT Hyderabad] v. The Commissioner of Customs, New Delhi vs. M/s OPPO Mobiles India Pvt. Ltd. 5. Learned counsel for the respondent submits that as per the National Litigation Policy, any dispute of above Rs.50,00,000/- can only be challenged before this Tribunal. In the present appeal, amount involved is only Rs.11,07,185/-. Learned counsel also submits that once the Tribunal remanded the matter with a specific dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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