Officer Cannot Issue Refund Without Altering Original Assessment Order; Petitioner's Refund Claim Denied.

Officer Cannot Issue Refund Without Altering Original Assessment Order; Petitioner's Refund Claim Denied. https://www.taxtmi.com/highlights?id=31326 Since assessment has not been modified in accordance with procedure prescribed in statute, therefore, in the garb of refund, officer concerned cannot take a different view so as to refund an amount paid as per assessment order. Hence so long as assessment as such continue, no refund is admissible to petitioner. - HC en-us Wed, 21 Sep 2016 16:42:38 +0530 Wed, 21 Sep 2016 16:42:38 +0530 TaxTMI RSS Generator Officer Cannot Issue Refund Without Altering Original Assessment Order; Petitioner's Refund Claim Denied. https://www.taxtmi.com/highlights?id=31326 Since assessment has not been modified in accordance with procedure prescribed in statute, therefore, in the garb of refund, officer concerned cannot take a different view so as to refund an amount paid as per assessment order. Hence so long as assessment as such continue, no refund is admissible to petitioner. - HC Highlights Customs Wed, 21 Sep 2016 16:42:38 +0530 https://www.taxtmi.com/highlights?id=31326