https://www.taxtmi.com/caselaws?id=217446 A refund claim under the Customs Act is not maintainable where the importer does not first challenge the provisional or final assessment of the Bill of Entry. The Tribunal applied the settled principle that refund proceedings cannot be used to indirectly question an assessment order, and held that the rule in Priya Blue Industries continued to apply. The absence of a speaking order did not alter the position, because an assessed Bill of Entry remained appealable and the refund authority could not sit in appeal over the assessment. The later attempt to challenge the correctness of the assessment through refund proceedings was therefore rejected. en-us Thu, 05 Jul 2012 00:00:00 +0530 Mon, 30 Dec 2013 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217446 A refund claim under the Customs Act is not maintainable where the importer does not first challenge the provisional or final assessment of the Bill of Entry. The Tribunal applied the settled principle that refund proceedings cannot be used to indirectly question an assessment order, and held that the rule in Priya Blue Industries continued to apply. The absence of a speaking order did not alter the position, because an assessed Bill of Entry remained appealable and the refund authority could not sit in appeal over the assessment. The later attempt to challenge the correctness of the assessment through refund proceedings was therefore rejected. Case-Laws Customs Thu, 05 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217446