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: Contest Original Assessment Orders Before Seeking Refunds, Per Supreme Court Rulings on Final Orders.

The circular addresses whether refunds from Customs assessments should be pursued through a refund application or by contesting the original assessment orders. It references Supreme Court rulings, including cases involving Super Cassette Industries and others, which determined that a refund claim is not valid if the assessment order was not challenged and became final. The directive instructs all concerned parties to adhere to this Supreme Court decision, emphasizing that refund applications cannot be entertained without contesting the original assessment. The circular requests dissemination of these instructions to all relevant parties.