Whether refunds arising out of Customs assessments should be taken up by filing a refund application or by challenging the original assessment orders-reg
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Customs refunds: direct refund claims barred where the original assessment was not challenged and has become final. Refunds arising from customs assessments are not maintainable by a direct refund application where the assessee failed to challenge the original assessment order and that order has become final; officers are directed to follow the judicial ratio treating unchallenged assessments as barring later refund claims and to process refund matters accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs refunds: direct refund claims barred where the original assessment was not challenged and has become final.
Refunds arising from customs assessments are not maintainable by a direct refund application where the assessee failed to challenge the original assessment order and that order has become final; officers are directed to follow the judicial ratio treating unchallenged assessments as barring later refund claims and to process refund matters accordingly.
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