https://www.taxtmi.com/caselaws?id=361769 After the introduction of self-assessment under the Customs Act, a refund claim cannot be rejected merely because the original assessment was not separately challenged, and reassessment requires a speaking order. The Tribunal held that this threshold objection was unsustainable and set aside the rejection of refund on that basis. On valuation, it applied the settled position that the imported goods in question were liable to MRP-based assessment under Section 4A of the Central Excise Act, and this issue had to be examined on merits rather than used to deny refund at the outset. The impugned order was therefore set aside and the matter remanded for fresh consideration of the refund claim. en-us Mon, 19 Mar 2018 00:00:00 +0530 Thu, 31 Jul 2025 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361769 After the introduction of self-assessment under the Customs Act, a refund claim cannot be rejected merely because the original assessment was not separately challenged, and reassessment requires a speaking order. The Tribunal held that this threshold objection was unsustainable and set aside the rejection of refund on that basis. On valuation, it applied the settled position that the imported goods in question were liable to MRP-based assessment under Section 4A of the Central Excise Act, and this issue had to be examined on merits rather than used to deny refund at the outset. The impugned order was therefore set aside and the matter remanded for fresh consideration of the refund claim. Case-Laws Customs Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361769