https://www.taxtmi.com/caselaws?id=258275 The Tribunal upheld the Commissioner (Appeals)'s decision to reject the refund claim of excess duty paid on imported goods by the appellants. Despite citing errors in the invoice price, the appellants did not contest the assessment in the Bill of Entry. The Tribunal relied on established Supreme Court judgments, including Priya Blue and Flock (I), emphasizing the appellants' failure to challenge the original assessment. Consequently, the appeal was dismissed based on legal precedent and the appellants' lack of action in contesting the assessment, leading to the denial of the refund claim. en-us Mon, 19 Jan 2015 00:00:00 +0530 Fri, 03 Apr 2015 20:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258275 The Tribunal upheld the Commissioner (Appeals)'s decision to reject the refund claim of excess duty paid on imported goods by the appellants. Despite citing errors in the invoice price, the appellants did not contest the assessment in the Bill of Entry. The Tribunal relied on established Supreme Court judgments, including Priya Blue and Flock (I), emphasizing the appellants' failure to challenge the original assessment. Consequently, the appeal was dismissed based on legal precedent and the appellants' lack of action in contesting the assessment, leading to the denial of the refund claim. Case-Laws Customs Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258275