https://www.taxtmi.com/caselaws?id=345439 Under the amended Customs Act regime, self-assessment is treated as part of assessment, and a refund claim for duty paid or borne is maintainable without first obtaining reversal or modification of the assessment order. The earlier pre-amendment rule on refund after assessment was held inapplicable to the revised framework. The refund authority must examine a properly filed application on merits and cannot return it as premature merely because no prior challenge to the assessment has been made. The court set aside the impugned order and directed fresh consideration of the refund claims after hearing the assessee. en-us Tue, 18 Apr 2017 00:00:00 +0530 Tue, 06 Feb 2018 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345439 Under the amended Customs Act regime, self-assessment is treated as part of assessment, and a refund claim for duty paid or borne is maintainable without first obtaining reversal or modification of the assessment order. The earlier pre-amendment rule on refund after assessment was held inapplicable to the revised framework. The refund authority must examine a properly filed application on merits and cannot return it as premature merely because no prior challenge to the assessment has been made. The court set aside the impugned order and directed fresh consideration of the refund claims after hearing the assessee. Case-Laws Customs Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345439