https://www.taxtmi.com/caselaws?id=170162 The appeal was dismissed by the Tribunal due to the lack of proper finalization of assessment, leading to the conclusion that the refund claim could not be entertained without the requisite legal procedure being followed. The Tribunal upheld the decision of the Commissioner (Appeals) and emphasized the importance of adhering to the prescribed legal steps for finalizing assessments before seeking refunds. en-us Tue, 28 Sep 2010 00:00:00 +0530 Mon, 18 May 2015 14:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170162 The appeal was dismissed by the Tribunal due to the lack of proper finalization of assessment, leading to the conclusion that the refund claim could not be entertained without the requisite legal procedure being followed. The Tribunal upheld the decision of the Commissioner (Appeals) and emphasized the importance of adhering to the prescribed legal steps for finalizing assessments before seeking refunds. Case-Laws Central Excise Tue, 28 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170162