https://www.taxtmi.com/caselaws?id=170189 A refund claim is not maintainable where the bill of entry assessment has attained finality and the assessee has not challenged the assessment order. Once duty is paid on an unappealed assessment, refund cannot be sought without first disputing that assessment. The authorities cited by Revenue were treated as supporting this principle. The refund claim was therefore rejected as procedurally barred, and Revenue's appeal succeeded. en-us Mon, 27 Jul 2009 00:00:00 +0530 Tue, 19 May 2015 14:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170189 A refund claim is not maintainable where the bill of entry assessment has attained finality and the assessee has not challenged the assessment order. Once duty is paid on an unappealed assessment, refund cannot be sought without first disputing that assessment. The authorities cited by Revenue were treated as supporting this principle. The refund claim was therefore rejected as procedurally barred, and Revenue's appeal succeeded. Case-Laws Customs Mon, 27 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170189