https://www.taxtmi.com/caselaws?id=268347 Refund of customs duty under Notification No. 21/2002-Cus. was held to depend on the assessment record, because the Bills of Entry had been finally assessed under a different serial and no reassessment was sought. The claim for nil duty failed since the relevant certificates and documents were not produced at assessment, and the importer had already taken the benefit of the project-import serial. A refund application could not be used to indirectly challenge a final assessment; reassessment was required first. Authorities supporting refund despite payment were treated as factually inapplicable, and the rule against collateral challenge to assessment was applied. en-us Wed, 21 Oct 2015 00:00:00 +0530 Tue, 24 Nov 2015 23:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268347 Refund of customs duty under Notification No. 21/2002-Cus. was held to depend on the assessment record, because the Bills of Entry had been finally assessed under a different serial and no reassessment was sought. The claim for nil duty failed since the relevant certificates and documents were not produced at assessment, and the importer had already taken the benefit of the project-import serial. A refund application could not be used to indirectly challenge a final assessment; reassessment was required first. Authorities supporting refund despite payment were treated as factually inapplicable, and the rule against collateral challenge to assessment was applied. Case-Laws Customs Wed, 21 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268347