https://www.taxtmi.com/caselaws?id=101117 An importer cannot seek refund of customs duty on the basis of an exemption notification if the exemption was not claimed at the time of Bill of Entry assessment and the assessed order was not appealed. The assessment order is appealable, and once it attains finality, its correctness cannot be challenged indirectly through refund proceedings. The merits of the exemption claim were not examined, because the refund claim was held not maintainable after the unchallenged assessment. en-us Thu, 24 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 16:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101117 An importer cannot seek refund of customs duty on the basis of an exemption notification if the exemption was not claimed at the time of Bill of Entry assessment and the assessed order was not appealed. The assessment order is appealable, and once it attains finality, its correctness cannot be challenged indirectly through refund proceedings. The merits of the exemption claim were not examined, because the refund claim was held not maintainable after the unchallenged assessment. Case-Laws Customs Thu, 24 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101117