https://www.taxtmi.com/caselaws?id=170146 The appellant filed a refund claim for excess duty paid on an import consignment due to short landing of items. Despite not challenging the assessment, the appellant was entitled to the refund claim based on previous tribunal and court decisions. The Tribunal held that a refund claim can be maintained without challenging the assessment if a shortage is detected before clearance, as supported by precedents. The appellant was granted the refund claim without challenging the assessment, and the appeal was allowed with any consequential relief. en-us Tue, 30 Nov 2010 00:00:00 +0530 Mon, 18 May 2015 12:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170146 The appellant filed a refund claim for excess duty paid on an import consignment due to short landing of items. Despite not challenging the assessment, the appellant was entitled to the refund claim based on previous tribunal and court decisions. The Tribunal held that a refund claim can be maintained without challenging the assessment if a shortage is detected before clearance, as supported by precedents. The appellant was granted the refund claim without challenging the assessment, and the appeal was allowed with any consequential relief. Case-Laws Customs Tue, 30 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170146