Finalised customs assessment bars refund claim where exemption was not claimed in the bill of entry.

Refund of customs duty on imported goods was held not maintainable where the importer had cleared the goods without claiming exemption in the bill of entry and the assessment had attained finality without challenge. Applying the settled rule that a refund cannot be claimed against a finalised assessment unless the assessment itself is questioned, the claim failed despite the importer's stated eligibility under the exemption notification. The appeal was rejected.

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Issues: Whether refund of customs duty paid on imported goods could be granted without challenging the assessment reflected in the bill of entry, despite the importer being otherwise eligible for exemption under the relevant notification.

Analysis: The importer had cleared the goods without claiming the exemption in the bill of entry and thereafter sought refund of the differential duty. The assessment had attained finality and was not challenged. In view of the settled position that refund cannot be claimed against a finalised assessment unless the assessment itself is questioned, the claim was not maintainable.

Conclusion: The refund claim was not admissible and the appeal was rejected.

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