https://www.taxtmi.com/caselaws?id=335369 The Tribunal upheld the impugned order, emphasizing that the appellants must challenge the assessment order to claim a refund, as per legal provisions and established judicial precedents. Despite arguments regarding entitlement to a refund without challenging the assessment order and the interpretation of Section 149 of the Customs Act, the Tribunal dismissed all five appeals, citing the necessity to challenge the assessment order in order to claim a refund. en-us Fri, 18 Nov 2016 00:00:00 +0530 Thu, 01 Dec 2016 10:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335369 The Tribunal upheld the impugned order, emphasizing that the appellants must challenge the assessment order to claim a refund, as per legal provisions and established judicial precedents. Despite arguments regarding entitlement to a refund without challenging the assessment order and the interpretation of Section 149 of the Customs Act, the Tribunal dismissed all five appeals, citing the necessity to challenge the assessment order in order to claim a refund. Case-Laws Customs Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335369