https://www.taxtmi.com/caselaws?id=241736 The Tribunal, in a decision dated 11-5-2011, rejected the appellant's appeal for a refund of the 2% education cess on basic customs duty paid through D.E.P.B. scrip. The Tribunal held that since the appellant did not challenge the final assessment order, which involved a dispute with the Revenue, the refund claim could not be entertained. The Tribunal applied the legal precedent set by the Hon'ble Supreme Court, emphasizing that failure to contest the assessment order precluded questioning its correctness through a refund claim. en-us Wed, 11 May 2011 00:00:00 +0530 Tue, 31 Dec 2013 10:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241736 The Tribunal, in a decision dated 11-5-2011, rejected the appellant's appeal for a refund of the 2% education cess on basic customs duty paid through D.E.P.B. scrip. The Tribunal held that since the appellant did not challenge the final assessment order, which involved a dispute with the Revenue, the refund claim could not be entertained. The Tribunal applied the legal precedent set by the Hon'ble Supreme Court, emphasizing that failure to contest the assessment order precluded questioning its correctness through a refund claim. Case-Laws Customs Wed, 11 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241736