https://www.taxtmi.com/caselaws?id=204598 Refund of education cess was held not maintainable where the disputed levy arose from a final assessment order that had not been challenged. The assessment of the imported consignments was initially provisional and later finalised, but once the final assessment created a concluded lis and resulted in a decision adverse to the importer, the importer could not question that assessment collaterally through a refund proceeding. The tribunal applied the principle that a finalised assessment must be directly challenged if its correctness is disputed. On those facts, the refund claim failed. en-us Fri, 08 Apr 2011 00:00:00 +0530 Tue, 26 Jul 2011 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204598 Refund of education cess was held not maintainable where the disputed levy arose from a final assessment order that had not been challenged. The assessment of the imported consignments was initially provisional and later finalised, but once the final assessment created a concluded lis and resulted in a decision adverse to the importer, the importer could not question that assessment collaterally through a refund proceeding. The tribunal applied the principle that a finalised assessment must be directly challenged if its correctness is disputed. On those facts, the refund claim failed. Case-Laws Customs Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204598