9911796707
TMI Blog2024 (7) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not arise. Therefore, prayer for stay is refused. However, the stay petition shall be retained and filing of informal paper book is dispensed with. Application closed. - HON BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND HON BLE JUSTICE HIRANMAY BHATTACHARYYA Appearance : For the Appellant : Mr. Uday Shankar Bhattacharya, Adv. Mr. K.K. Maiti, Adv. Mr. Abhradip Maity, Adv. For the Respondent : Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department, the said order-in-original was passed on 18th March, 2024 after the appeal was presented before this Court on 12th March, 2024 and the order also specifically says that it is without prejudice to the rights and contentions of the department. Therefore, the appeal cannot be stated to have become infructuous and the following substantial questions of law, as suggested by the revenue, hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arb of applying for refund of duty under section 27, the petitioner can be allowed to reopen the assessment under section 17 when the petitioner had not applied for provisional assessment of duty u/s. 18 nor claimed payment of assessed duty without prejudice or under protest ? iii) Whether Learned Tribunal erred in fact and law by holding that the department has not challenged the issue and reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elf-assessment of the Bills of Entry as admitted by the petitioner and accepted by the department stood finalized and corresponding obligation of payment of duty has been complied, in the garb of applying for refund of duty under section 27, the petitioner can be allowed to reopen the assessment under section 17 when the petitioner had not applied for provisional assessment of duty u/s. 18 nor cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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