https://www.taxtmi.com/caselaws?id=119649 The Tribunal dismissed the appeal regarding a refund claim for excess C.V.D. payment, upholding the rejection by the Asstt. Commissioner. The appellant's argument, citing the Mafatlal case and tribunal decisions, was countered by the Tribunal, emphasizing the need to challenge the assessment before seeking a refund. Relying on Supreme Court decisions, the Tribunal concluded that a refund claim conflicting with the assessment order is not permissible without modifying the assessment through appeal or review. The lower authority's decision was deemed appropriate, leading to the dismissal of the appeal and affirmation of the Commissioner (Appeal) order. en-us Wed, 03 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 13:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119649 The Tribunal dismissed the appeal regarding a refund claim for excess C.V.D. payment, upholding the rejection by the Asstt. Commissioner. The appellant's argument, citing the Mafatlal case and tribunal decisions, was countered by the Tribunal, emphasizing the need to challenge the assessment before seeking a refund. Relying on Supreme Court decisions, the Tribunal concluded that a refund claim conflicting with the assessment order is not permissible without modifying the assessment through appeal or review. The lower authority's decision was deemed appropriate, leading to the dismissal of the appeal and affirmation of the Commissioner (Appeal) order. Case-Laws Customs Wed, 03 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119649