https://www.taxtmi.com/caselaws?id=346571 Refund of customs duty cannot be denied merely because the bills of entry were not separately challenged where the imported goods were covered by a prevailing exemption notification and duty was collected without lawful basis. The operative principle is that an unlawful levy does not become immune from refund only because no appeal was filed against the assessment, if the collection itself lacked legal support. On that reasoning, the refund claim remained maintainable and rejection on the sole ground of failure to challenge the bills of entry was not justified. en-us Tue, 24 Jan 2017 00:00:00 +0530 Sat, 19 Aug 2017 08:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346571 Refund of customs duty cannot be denied merely because the bills of entry were not separately challenged where the imported goods were covered by a prevailing exemption notification and duty was collected without lawful basis. The operative principle is that an unlawful levy does not become immune from refund only because no appeal was filed against the assessment, if the collection itself lacked legal support. On that reasoning, the refund claim remained maintainable and rejection on the sole ground of failure to challenge the bills of entry was not justified. Case-Laws Customs Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346571