https://www.taxtmi.com/caselaws?id=116067 The Tribunal held that a claim for refund of customs duty cannot be filed without challenging the assessment order on the Bill of Entry. It emphasized the importance of following the appeal process to address customs duty assessment grievances. The Tribunal also clarified the eligibility criteria for entities to avail extended time limits for filing refund claims under the Customs Act. The appeals were dismissed as the refund claims were deemed inadmissible due to failure to challenge the assessment orders. en-us Tue, 28 Sep 2004 00:00:00 +0530 Wed, 06 Jun 2012 18:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116067 The Tribunal held that a claim for refund of customs duty cannot be filed without challenging the assessment order on the Bill of Entry. It emphasized the importance of following the appeal process to address customs duty assessment grievances. The Tribunal also clarified the eligibility criteria for entities to avail extended time limits for filing refund claims under the Customs Act. The appeals were dismissed as the refund claims were deemed inadmissible due to failure to challenge the assessment orders. Case-Laws Customs Tue, 28 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116067