https://www.taxtmi.com/caselaws?id=260005 The Bombay High Court ruled in favor of the appellant, allowing their claim for a refund without challenging nil assessment orders. The court held that since the assessment orders were nil assessments with no duties levied, there was no requirement to challenge them. Citing relevant provisions of the Customs Act and a Delhi High Court judgment, the court emphasized that if a party is not aggrieved by an assessment order, there is no need to appeal it. Consequently, the court quashed the orders by the Commissioner and CESTAT, affirming the appellant's right to seek a refund without contesting the nil assessment orders. en-us Tue, 03 Mar 2015 00:00:00 +0530 Wed, 30 Sep 2015 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260005 The Bombay High Court ruled in favor of the appellant, allowing their claim for a refund without challenging nil assessment orders. The court held that since the assessment orders were nil assessments with no duties levied, there was no requirement to challenge them. Citing relevant provisions of the Customs Act and a Delhi High Court judgment, the court emphasized that if a party is not aggrieved by an assessment order, there is no need to appeal it. Consequently, the court quashed the orders by the Commissioner and CESTAT, affirming the appellant's right to seek a refund without contesting the nil assessment orders. Case-Laws Customs Tue, 03 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260005