https://www.taxtmi.com/caselaws?id=234752 The Tribunal allowed the Revenue's appeal against the Commissioner (Appeals)'s decision to grant a refund of counter-veiling duty paid by the respondents. It held that the refund claim should not have been filed directly without challenging the assessment order first. Emphasizing the need to resolve disputes through higher appellate forums before seeking refunds, the Tribunal set aside the refund order, highlighting the importance of following established legal procedures in customs matters. en-us Wed, 20 Mar 2013 00:00:00 +0530 Mon, 19 Aug 2013 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234752 The Tribunal allowed the Revenue's appeal against the Commissioner (Appeals)'s decision to grant a refund of counter-veiling duty paid by the respondents. It held that the refund claim should not have been filed directly without challenging the assessment order first. Emphasizing the need to resolve disputes through higher appellate forums before seeking refunds, the Tribunal set aside the refund order, highlighting the importance of following established legal procedures in customs matters. Case-Laws Customs Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234752