https://www.taxtmi.com/caselaws?id=325755 The court affirmed that the refund claim for cost recovery charges was not maintainable as the appellant failed to appeal the demand. The court emphasized the necessity of challenging demands through statutory appeals and held that without such challenge, refund claims cannot be entertained. The court concluded that the assessment order remained valid due to the appellant's failure to appeal, resulting in the rejection of the appeal. en-us Thu, 21 Jan 2016 00:00:00 +0530 Fri, 11 Nov 2016 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325755 The court affirmed that the refund claim for cost recovery charges was not maintainable as the appellant failed to appeal the demand. The court emphasized the necessity of challenging demands through statutory appeals and held that without such challenge, refund claims cannot be entertained. The court concluded that the assessment order remained valid due to the appellant's failure to appeal, resulting in the rejection of the appeal. Case-Laws Customs Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325755