Whether refunds arising out of Customs assessments should be taken up by filing a refund application or by challenging the original assessment orders-reg

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.