https://www.taxtmi.com/caselaws?id=208788 A refund claim cannot be used to indirectly reopen an assessment that has attained finality. Where the assessee did not challenge the assessment order by appeal, the Tribunal held that the refund application was barred, relying on binding Supreme Court decisions. The absence of an appeal against the assessment order was therefore fatal to maintainability, and the refund claim was rejected. en-us Wed, 17 Aug 2011 00:00:00 +0530 Sat, 14 Jan 2012 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208788 A refund claim cannot be used to indirectly reopen an assessment that has attained finality. Where the assessee did not challenge the assessment order by appeal, the Tribunal held that the refund application was barred, relying on binding Supreme Court decisions. The absence of an appeal against the assessment order was therefore fatal to maintainability, and the refund claim was rejected. Case-Laws Customs Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208788