https://www.taxtmi.com/caselaws?id=126202 The Appellate Tribunal upheld the denial of a refund claim for imported machinery spares amounting to Rs. 89,269 as the appellants failed to claim exemption from special additional duty of customs as required by Notification No. 22/99-Cus. The Tribunal cited precedents emphasizing that refund claims contrary to the assessment cannot be entertained without challenging the assessment successfully. The Tribunal acknowledged the possibility of seeking an amendment of the Bill of Entry under Section 149 of the Customs Act, directing the customs officer to consider such requests. en-us Mon, 04 May 2009 00:00:00 +0530 Sat, 03 Nov 2012 12:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126202 The Appellate Tribunal upheld the denial of a refund claim for imported machinery spares amounting to Rs. 89,269 as the appellants failed to claim exemption from special additional duty of customs as required by Notification No. 22/99-Cus. The Tribunal cited precedents emphasizing that refund claims contrary to the assessment cannot be entertained without challenging the assessment successfully. The Tribunal acknowledged the possibility of seeking an amendment of the Bill of Entry under Section 149 of the Customs Act, directing the customs officer to consider such requests. Case-Laws Customs Mon, 04 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126202