https://www.taxtmi.com/caselaws?id=115939 The Appellate Tribunal CESTAT, New Delhi dismissed the appeal challenging the rejection of a refund claim by the Commissioner (Appeals) due to the appellant's failure to challenge the assessment order directing the inclusion of bought out items in the assessable value. The Tribunal held that the appellant cannot question the assessment order solely through a refund claim when a statutory appeal remedy is available. The decision highlights the necessity of challenging assessment orders through the appropriate statutory appeal process rather than relying solely on refund claims to contest the correctness of such orders. en-us Mon, 21 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 18:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115939 The Appellate Tribunal CESTAT, New Delhi dismissed the appeal challenging the rejection of a refund claim by the Commissioner (Appeals) due to the appellant's failure to challenge the assessment order directing the inclusion of bought out items in the assessable value. The Tribunal held that the appellant cannot question the assessment order solely through a refund claim when a statutory appeal remedy is available. The decision highlights the necessity of challenging assessment orders through the appropriate statutory appeal process rather than relying solely on refund claims to contest the correctness of such orders. Case-Laws Central Excise Mon, 21 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115939