https://www.taxtmi.com/caselaws?id=251595 The appeal was dismissed as the appellant's refund claim was deemed not maintainable without challenging the assessment order of the Bill of Entry, in accordance with Supreme Court precedents. The Tribunal emphasized the necessity of challenging the assessment before claiming a refund, citing relevant case law and statutory provisions. The matter was remanded to determine the applicability of the bar of unjust enrichment, with instructions to grant the refund if the bar did not apply. The majority decision aligned with the technical member's view, leading to the dismissal of the appeal. en-us Fri, 08 Aug 2014 00:00:00 +0530 Fri, 19 Sep 2014 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251595 The appeal was dismissed as the appellant's refund claim was deemed not maintainable without challenging the assessment order of the Bill of Entry, in accordance with Supreme Court precedents. The Tribunal emphasized the necessity of challenging the assessment before claiming a refund, citing relevant case law and statutory provisions. The matter was remanded to determine the applicability of the bar of unjust enrichment, with instructions to grant the refund if the bar did not apply. The majority decision aligned with the technical member's view, leading to the dismissal of the appeal. Case-Laws Customs Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251595