https://www.taxtmi.com/caselaws?id=239611 Where imported goods fully satisfied an exemption notification at the time of import, the assessing officer was required to extend the exemption while assessing the bill of entry, even if the importer had not claimed it then. Duty collected in such circumstances resulted from an assessment error rather than from any lack of entitlement. Accordingly, the rule barring refund without first challenging the assessment did not apply on these facts, and the refund claim was maintainable without a prior challenge to the assessment. en-us Fri, 05 Oct 2012 00:00:00 +0530 Sat, 16 Nov 2013 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239611 Where imported goods fully satisfied an exemption notification at the time of import, the assessing officer was required to extend the exemption while assessing the bill of entry, even if the importer had not claimed it then. Duty collected in such circumstances resulted from an assessment error rather than from any lack of entitlement. Accordingly, the rule barring refund without first challenging the assessment did not apply on these facts, and the refund claim was maintainable without a prior challenge to the assessment. Case-Laws Customs Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239611