https://www.taxtmi.com/caselaws?id=125768 Refund of Additional Customs Duty was treated as consequential to a re-assessment of the bill of entry that remained unchallenged. Once the reassessment order stood undisturbed, the later grant of refund merely gave effect to that operative determination, and it could not be treated as erroneous on the ground that the Revenue had not separately disputed the reassessment. The proper course for the Revenue, if aggrieved, was to challenge the reassessment order itself. The refund order was therefore upheld and the Revenue's challenge failed. en-us Wed, 07 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 10:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125768 Refund of Additional Customs Duty was treated as consequential to a re-assessment of the bill of entry that remained unchallenged. Once the reassessment order stood undisturbed, the later grant of refund merely gave effect to that operative determination, and it could not be treated as erroneous on the ground that the Revenue had not separately disputed the reassessment. The proper course for the Revenue, if aggrieved, was to challenge the reassessment order itself. The refund order was therefore upheld and the Revenue's challenge failed. Case-Laws Customs Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125768