https://www.taxtmi.com/caselaws?id=118696 A refund claim in customs cannot be maintained against an assessment order that has neither been challenged nor altered. Where imported goods were assessed without the claimed exemption benefit and duty was paid on that assessment, the governing principle is that refund cannot be granted contrary to the assessment unless the assessment is first set aside, modified, or reviewed. On that basis, the refund claim was held not maintainable and the Revenue's objection prevailed. en-us Mon, 07 Mar 2005 00:00:00 +0530 Thu, 05 Jul 2012 11:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118696 A refund claim in customs cannot be maintained against an assessment order that has neither been challenged nor altered. Where imported goods were assessed without the claimed exemption benefit and duty was paid on that assessment, the governing principle is that refund cannot be granted contrary to the assessment unless the assessment is first set aside, modified, or reviewed. On that basis, the refund claim was held not maintainable and the Revenue's objection prevailed. Case-Laws Customs Mon, 07 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118696