https://www.taxtmi.com/caselaws?id=351242 A refund claim under customs law was not barred merely because the bill of entry assessment was not separately challenged, where entitlement under the notification was otherwise established. The Court also held that a Jacquard machine functionally attached to and used with textile machinery fell within the concessional customs duty notification for textile industry attachments or accessories, rather than being treated as a separately classifiable auxiliary machine. On that basis, the refusal to grant refund and the contrary show cause notice were unsustainable, and the assessee's entitlement to refund was upheld. en-us Mon, 18 Sep 2017 00:00:00 +0530 Mon, 30 Apr 2018 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351242 A refund claim under customs law was not barred merely because the bill of entry assessment was not separately challenged, where entitlement under the notification was otherwise established. The Court also held that a Jacquard machine functionally attached to and used with textile machinery fell within the concessional customs duty notification for textile industry attachments or accessories, rather than being treated as a separately classifiable auxiliary machine. On that basis, the refusal to grant refund and the contrary show cause notice were unsustainable, and the assessee's entitlement to refund was upheld. Case-Laws Customs Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351242