Assessee's Refund Claim Dismissed for Failure to Challenge Assessment Order

The High Court of Punjab & Haryana at Chandigarh dismissed the petition challenging a Customs Tribunal order rejecting the assessee's refund claim, holding that failure to challenge the assessment order precluded the right to claim a refund. The plea of lack of jurisdiction by the assessing officer was also dismissed.

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The assessee challenged a Customs Tribunal order rejecting their refund claim. The Tribunal held that since the assessee did not challenge the assessment order, they had no right to claim a refund. The plea that the assessing officer lacked jurisdiction was dismissed. The petition was dismissed by the High Court of Punjab & Haryana at Chandigarh.

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