https://www.taxtmi.com/caselaws?id=201569 The tribunal allowed the appeal, emphasizing the importance of following proper procedures in finalizing assessments. It held that the final assessment was completed upon the adjudication order, not at the time of endorsement in the bill of entry. The rejection of the refund claim for not challenging the final assessment was deemed unjustified, as the appellant's action in filing the claim was appropriate under the law. The tribunal stressed that refund claims are required even in cases of provisional assessment finalization, granting consequential relief to the appellant. en-us Fri, 24 Sep 2010 00:00:00 +0530 Tue, 02 Jun 2015 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201569 The tribunal allowed the appeal, emphasizing the importance of following proper procedures in finalizing assessments. It held that the final assessment was completed upon the adjudication order, not at the time of endorsement in the bill of entry. The rejection of the refund claim for not challenging the final assessment was deemed unjustified, as the appellant's action in filing the claim was appropriate under the law. The tribunal stressed that refund claims are required even in cases of provisional assessment finalization, granting consequential relief to the appellant. Case-Laws Customs Fri, 24 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201569