https://www.taxtmi.com/caselaws?id=253175 The Tribunal ruled in favor of the Revenue, holding that the refund claim was inadmissible as the bill of entry was not challenged at the time of vessel conversion, and provisional assessment was not requested as per CBEC Circular No. 58/97. The Tribunal emphasized the importance of following the Circular's provisions for provisional assessment during vessel conversion, ultimately setting aside the lower authority's decision and rejecting the respondent's claim. en-us Fri, 07 Nov 2014 00:00:00 +0530 Wed, 17 Jun 2015 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253175 The Tribunal ruled in favor of the Revenue, holding that the refund claim was inadmissible as the bill of entry was not challenged at the time of vessel conversion, and provisional assessment was not requested as per CBEC Circular No. 58/97. The Tribunal emphasized the importance of following the Circular's provisions for provisional assessment during vessel conversion, ultimately setting aside the lower authority's decision and rejecting the respondent's claim. Case-Laws Customs Fri, 07 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253175