https://www.taxtmi.com/caselaws?id=360912 A refund claim arising from duty paid on a self-assessed import could not be rejected merely because the assessment had not been separately challenged where the assessee had already carried the matter in appeal. The tribunal held that the appellate authority was wrong to decline jurisdiction on that basis, particularly in light of the binding departmental circular contemplated adjudication of such refund claims after challenge to assessment. The objection to maintainability was therefore rejected, the appellate order was set aside, and the matter was remanded for fresh decision on merits after considering the documents produced by the assessee. en-us Tue, 06 Mar 2018 00:00:00 +0530 Fri, 25 May 2018 07:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360912 A refund claim arising from duty paid on a self-assessed import could not be rejected merely because the assessment had not been separately challenged where the assessee had already carried the matter in appeal. The tribunal held that the appellate authority was wrong to decline jurisdiction on that basis, particularly in light of the binding departmental circular contemplated adjudication of such refund claims after challenge to assessment. The objection to maintainability was therefore rejected, the appellate order was set aside, and the matter was remanded for fresh decision on merits after considering the documents produced by the assessee. Case-Laws Customs Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360912