https://www.taxtmi.com/caselaws?id=119794 The Tribunal upheld the rejection of the refund claim, emphasizing that a refund claim cannot be entertained without challenging the assessment order, as per Section 27 of the Customs Act, 1962, and established legal precedents. The appellant's argument that a refund application alone should suffice was dismissed, with the Tribunal highlighting that duty remains payable as per the assessment order until reviewed or modified through appeal. The appeal was ultimately dismissed due to being filed beyond the condonable delay period, in line with previous Supreme Court judgments and the statutory provisions. en-us Fri, 30 Jun 2006 00:00:00 +0530 Fri, 13 Jul 2012 12:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119794 The Tribunal upheld the rejection of the refund claim, emphasizing that a refund claim cannot be entertained without challenging the assessment order, as per Section 27 of the Customs Act, 1962, and established legal precedents. The appellant's argument that a refund application alone should suffice was dismissed, with the Tribunal highlighting that duty remains payable as per the assessment order until reviewed or modified through appeal. The appeal was ultimately dismissed due to being filed beyond the condonable delay period, in line with previous Supreme Court judgments and the statutory provisions. Case-Laws Customs Fri, 30 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119794