https://www.taxtmi.com/caselaws?id=126440 The appeal was filed against the rejection of a refund claim by the assessees, based on the final assessment without challenging the countervailing duty payment. The lower authorities relied on the Supreme Court's judgment in CCE v. Priya Blue Industries, stating that a refund claim is not maintainable if the assessment order is not challenged. The appellant argued for a speaking order under Section 17(5) of the Customs Act, 1962, emphasizing the need for exemption from countervailing duty. The case was remanded for a fresh decision on the refund claim, directing the original authority to pass a speaking order. en-us Thu, 04 Jun 2009 00:00:00 +0530 Tue, 06 Nov 2012 16:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126440 The appeal was filed against the rejection of a refund claim by the assessees, based on the final assessment without challenging the countervailing duty payment. The lower authorities relied on the Supreme Court's judgment in CCE v. Priya Blue Industries, stating that a refund claim is not maintainable if the assessment order is not challenged. The appellant argued for a speaking order under Section 17(5) of the Customs Act, 1962, emphasizing the need for exemption from countervailing duty. The case was remanded for a fresh decision on the refund claim, directing the original authority to pass a speaking order. Case-Laws Customs Thu, 04 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126440