https://www.taxtmi.com/caselaws?id=109803 The Commissioner (Appeals) reversed the refund allowed by the Deputy Commissioner of Customs, citing failure to challenge the original assessment order, making the refund claim inadmissible. The appellants' argument that the Commissioner (Appeals) exceeded authority by considering a Supreme Court judgment was rejected. The Revenue's contention that duty was paid without protest and the assessment order was final was upheld. The Commissioner (Appeals) correctly dismissed the appeal, in line with the Apex Court ruling, emphasizing the clear legal position and lack of merit in the appeal. en-us Wed, 19 Feb 2003 00:00:00 +0530 Thu, 12 Apr 2012 09:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109803 The Commissioner (Appeals) reversed the refund allowed by the Deputy Commissioner of Customs, citing failure to challenge the original assessment order, making the refund claim inadmissible. The appellants' argument that the Commissioner (Appeals) exceeded authority by considering a Supreme Court judgment was rejected. The Revenue's contention that duty was paid without protest and the assessment order was final was upheld. The Commissioner (Appeals) correctly dismissed the appeal, in line with the Apex Court ruling, emphasizing the clear legal position and lack of merit in the appeal. Case-Laws Customs Wed, 19 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109803