https://www.taxtmi.com/caselaws?id=88580 A refund claim against an assessment in a bill of entry was treated as capable of examination on merits even though no separate appeal had been filed against the original assessment. The appellate authority had declined to consider the substantive refund dispute solely on the ground that the assessment was not independently challenged, but the Tribunal noted that this did not dispose of the underlying claim. The proper course was to consider the refund request on merits, give the assessee an opportunity of hearing, and pass a speaking order. The matter was therefore remitted to the Commissioner (Appeals) for fresh disposal in accordance with law. en-us Wed, 11 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 17:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88580 A refund claim against an assessment in a bill of entry was treated as capable of examination on merits even though no separate appeal had been filed against the original assessment. The appellate authority had declined to consider the substantive refund dispute solely on the ground that the assessment was not independently challenged, but the Tribunal noted that this did not dispose of the underlying claim. The proper course was to consider the refund request on merits, give the assessee an opportunity of hearing, and pass a speaking order. The matter was therefore remitted to the Commissioner (Appeals) for fresh disposal in accordance with law. Case-Laws Customs Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88580