Refund claim barred when bill of entry assessment remains unchallenged and final

A refund claim is not maintainable where the bill of entry assessment has attained finality and the assessee has not challenged the assessment order. Once duty is paid on an unappealed assessment, refund cannot be sought without first disputing that assessment. The authorities cited by Revenue were treated as supporting this principle. The refund claim was therefore rejected as procedurally barred, and Revenue's appeal succeeded.

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Issues: Whether a refund claim is maintainable when the bill of entry assessment has not been challenged.

Analysis: The bill of entry had been assessed by the proper officer and duty was paid accordingly. The assessment order was not appealed against. In such circumstances, the earlier assessment attains finality and a refund claim cannot be entertained without first questioning the assessment. The authorities relied upon by Revenue were treated as supporting this position.

Conclusion: The refund claim was not maintainable in the absence of a challenge to the assessment order, and the appeal of Revenue succeeded.

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