https://www.taxtmi.com/caselaws?id=124710 Refund of excess customs duty on ship's bunkers consumed during a coastal run was held not maintainable where the bill of entry had been finally assessed and no appeal was filed against that assessment. The assessment therefore attained finality, and the refund claim could not be entertained indirectly without first challenging the assessed bill of entry. The settled principle applied is that a party cannot seek refund as a substitute for contesting a final assessment. en-us Mon, 18 Feb 2008 00:00:00 +0530 Thu, 04 Oct 2012 15:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124710 Refund of excess customs duty on ship's bunkers consumed during a coastal run was held not maintainable where the bill of entry had been finally assessed and no appeal was filed against that assessment. The assessment therefore attained finality, and the refund claim could not be entertained indirectly without first challenging the assessed bill of entry. The settled principle applied is that a party cannot seek refund as a substitute for contesting a final assessment. Case-Laws Customs Mon, 18 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124710