https://www.taxtmi.com/caselaws?id=332155 Where an importer did not claim exemption under Notification No. 12/2012-Cus at the time of self-assessment and the Bills of Entry were assessed without dispute, a later refund claim is not barred merely because the assessment was not separately challenged. The relevant principle was that the refund arose from non-claim of an available exemption, not from a contested adverse assessment, and there was no lis at the assessment stage. On that basis, the objection based solely on failure to appeal the assessed Bills of Entry could not defeat maintainability of the refund claim, and the claim was held maintainable. en-us Wed, 03 Aug 2016 00:00:00 +0530 Sun, 11 Sep 2016 14:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332155 Where an importer did not claim exemption under Notification No. 12/2012-Cus at the time of self-assessment and the Bills of Entry were assessed without dispute, a later refund claim is not barred merely because the assessment was not separately challenged. The relevant principle was that the refund arose from non-claim of an available exemption, not from a contested adverse assessment, and there was no lis at the assessment stage. On that basis, the objection based solely on failure to appeal the assessed Bills of Entry could not defeat maintainability of the refund claim, and the claim was held maintainable. Case-Laws Customs Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332155