https://www.taxtmi.com/caselaws?id=186558 The appellate authority held that the lower authority lacked jurisdiction to entertain a direct refund claim without challenging the assessment through proper appeal channels. Emphasizing the need to follow correct appeal procedures for disputed assessments, the appellate authority set aside the lower authority's decision. The appellant's argument invoking Section 27 of the Customs Act for refund claims without separate challenges to assessments was supported by legal precedents and Supreme Court decisions. The Tribunal, following Division Bench precedent and Customs Manual instructions, allowed the appeal, highlighting the correct interpretation of law on refunds under Section 27 of the Customs Act. en-us Mon, 20 Jan 2003 00:00:00 +0530 Thu, 22 Sep 2016 16:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186558 The appellate authority held that the lower authority lacked jurisdiction to entertain a direct refund claim without challenging the assessment through proper appeal channels. Emphasizing the need to follow correct appeal procedures for disputed assessments, the appellate authority set aside the lower authority's decision. The appellant's argument invoking Section 27 of the Customs Act for refund claims without separate challenges to assessments was supported by legal precedents and Supreme Court decisions. The Tribunal, following Division Bench precedent and Customs Manual instructions, allowed the appeal, highlighting the correct interpretation of law on refunds under Section 27 of the Customs Act. Case-Laws Customs Mon, 20 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186558