https://www.taxtmi.com/caselaws?id=126124 A refund claim based on a subsequent customs notification was held not maintainable where duty had already been paid under a completed assessment and the assessment order itself was never challenged. The Tribunal applied the principle that refund proceedings are not an appeal against assessment and that the refund authority cannot review or reopen a final assessment indirectly. A cited Tribunal decision was distinguished because it involved only a clerical duty-calculation error, not a challenge to a concluded assessment. The ruling confirms that a refund founded on later exemption relief requires a prior challenge to the assessment order. en-us Fri, 27 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 15:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126124 A refund claim based on a subsequent customs notification was held not maintainable where duty had already been paid under a completed assessment and the assessment order itself was never challenged. The Tribunal applied the principle that refund proceedings are not an appeal against assessment and that the refund authority cannot review or reopen a final assessment indirectly. A cited Tribunal decision was distinguished because it involved only a clerical duty-calculation error, not a challenge to a concluded assessment. The ruling confirms that a refund founded on later exemption relief requires a prior challenge to the assessment order. Case-Laws Customs Fri, 27 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126124