https://www.taxtmi.com/caselaws?id=107395 The case addressed the rejection of refund claims under Section 27 of the Customs Act based on unchallenged classifications and chargeability to C.V. Duty. Lower authorities denied refunds due to unchallenged demand notices and higher duty assessments. The interpretation of Section 27(1)(i) emphasized the necessity of challenging the order of assessment before filing a refund claim. The case highlighted the importance of appealing against an order of assessment for re-assessment and refund applications. The matter was referred to a Larger Bench to resolve conflicting interpretations between different court decisions regarding the eligibility of refunds under Section 27. en-us Wed, 09 Apr 2003 00:00:00 +0530 Thu, 22 Mar 2012 11:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107395 The case addressed the rejection of refund claims under Section 27 of the Customs Act based on unchallenged classifications and chargeability to C.V. Duty. Lower authorities denied refunds due to unchallenged demand notices and higher duty assessments. The interpretation of Section 27(1)(i) emphasized the necessity of challenging the order of assessment before filing a refund claim. The case highlighted the importance of appealing against an order of assessment for re-assessment and refund applications. The matter was referred to a Larger Bench to resolve conflicting interpretations between different court decisions regarding the eligibility of refunds under Section 27. Case-Laws Customs Wed, 09 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107395