https://www.taxtmi.com/caselaws?id=120982 The Tribunal granted the Revenue's application for a stay of the Commissioner (Appeals) order regarding Education Cess endorsement on the bill of entry. It held that despite the exemption on the bill of entry, the importer should have challenged the assessment before seeking a refund, following the precedent in Commissioner of Customs v. Priya Blue Industries. The Tribunal found that the Revenue established a prima facie case for the stay based on the requirement to challenge the assessment before claiming a refund. en-us Fri, 23 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 17:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120982 The Tribunal granted the Revenue's application for a stay of the Commissioner (Appeals) order regarding Education Cess endorsement on the bill of entry. It held that despite the exemption on the bill of entry, the importer should have challenged the assessment before seeking a refund, following the precedent in Commissioner of Customs v. Priya Blue Industries. The Tribunal found that the Revenue established a prima facie case for the stay based on the requirement to challenge the assessment before claiming a refund. Case-Laws Customs Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120982