https://www.taxtmi.com/caselaws?id=251191 A conditional customs assessment was treated as not final, so a refund application itself could operate as a challenge to the assessment and a separate appeal was unnecessary. The assessment error was capable of correction through reassessment, and the exporter was entitled to refund of excess customs duty collected contrary to the applicable Board circular, which required FOB value to be treated as cum-duty price for exports made before 31-12-2008. The authority could not refuse refund merely because an SLP had been filed, and statutory interest was payable on the refunded amount. en-us Thu, 19 Sep 2013 00:00:00 +0530 Mon, 10 Apr 2017 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251191 A conditional customs assessment was treated as not final, so a refund application itself could operate as a challenge to the assessment and a separate appeal was unnecessary. The assessment error was capable of correction through reassessment, and the exporter was entitled to refund of excess customs duty collected contrary to the applicable Board circular, which required FOB value to be treated as cum-duty price for exports made before 31-12-2008. The authority could not refuse refund merely because an SLP had been filed, and statutory interest was payable on the refunded amount. Case-Laws Customs Thu, 19 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251191