https://www.taxtmi.com/caselaws?id=125952 A refund claim cannot be rejected as not maintainable merely because the assessment order was not separately challenged where the adjudicating authority had already entertained and decided the refund on merits and the Revenue did not appeal that order. In those circumstances, the admissibility of the refund had attained finality, and the appellate authority could not deny relief solely on the ground of absence of an independent challenge to assessment. The proper course was a merits-based reconsideration by the adjudicating authority after giving the importer a reasonable opportunity of hearing. The rejection on non-maintainability was therefore unsustainable, and the matter was remanded for fresh decision on merits. en-us Fri, 17 Oct 2008 00:00:00 +0530 Wed, 31 Oct 2012 18:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125952 A refund claim cannot be rejected as not maintainable merely because the assessment order was not separately challenged where the adjudicating authority had already entertained and decided the refund on merits and the Revenue did not appeal that order. In those circumstances, the admissibility of the refund had attained finality, and the appellate authority could not deny relief solely on the ground of absence of an independent challenge to assessment. The proper course was a merits-based reconsideration by the adjudicating authority after giving the importer a reasonable opportunity of hearing. The rejection on non-maintainability was therefore unsustainable, and the matter was remanded for fresh decision on merits. Case-Laws Central Excise Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125952