https://www.taxtmi.com/caselaws?id=116144 Refund was not admissible where bills of entry had been finally assessed without any exemption claim being pressed at final assessment, and the final assessment order was not challenged. The tribunal applied the principle that a refund application cannot be used to reopen or indirectly question an unappealed final assessment that has attained finality. As the importers did not seek extension of the exemption at the stage of final assessment and did not contest that order, the refund claim failed and the impugned order was sustained. en-us Thu, 24 Feb 2005 00:00:00 +0530 Thu, 07 Jun 2012 16:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116144 Refund was not admissible where bills of entry had been finally assessed without any exemption claim being pressed at final assessment, and the final assessment order was not challenged. The tribunal applied the principle that a refund application cannot be used to reopen or indirectly question an unappealed final assessment that has attained finality. As the importers did not seek extension of the exemption at the stage of final assessment and did not contest that order, the refund claim failed and the impugned order was sustained. Case-Laws Customs Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116144