https://www.taxtmi.com/caselaws?id=176621 The Tribunal allowed both appeals, setting aside the rejection of refund claims due to the Appellant's failure to challenge the Assessment order. Relying on precedents, including a Delhi High Court judgment, the Tribunal held that the right to file a refund claim under the Customs Act is not affected by not challenging the Bill of Entry assessment. The Tribunal emphasized that the absence of a dispute with the Revenue does not bar a refund claim, concluding that the Appellant's mistaken payment falls within accepted judicial decisions. The matter was remanded for a fresh decision on the refund claims. en-us Wed, 08 Apr 2015 00:00:00 +0530 Fri, 25 Dec 2015 12:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176621 The Tribunal allowed both appeals, setting aside the rejection of refund claims due to the Appellant's failure to challenge the Assessment order. Relying on precedents, including a Delhi High Court judgment, the Tribunal held that the right to file a refund claim under the Customs Act is not affected by not challenging the Bill of Entry assessment. The Tribunal emphasized that the absence of a dispute with the Revenue does not bar a refund claim, concluding that the Appellant's mistaken payment falls within accepted judicial decisions. The matter was remanded for a fresh decision on the refund claims. Case-Laws Customs Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176621