https://www.taxtmi.com/caselaws?id=373565 The Tribunal dismissed the appeal, ruling that the refund claim was not maintainable without challenging and modifying the assessment orders. The decision was based on established legal principles from Supreme Court and High Court judgments, emphasizing the importance of challenging assessment orders before claiming a refund under Section 27 of the Customs Act, 1962. The Tribunal highlighted the finality and sanctity of assessment orders, stating that refund claims cannot be entertained without proper challenge and modification in appellate proceedings. en-us Fri, 11 Jan 2019 00:00:00 +0530 Wed, 16 Jan 2019 09:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373565 The Tribunal dismissed the appeal, ruling that the refund claim was not maintainable without challenging and modifying the assessment orders. The decision was based on established legal principles from Supreme Court and High Court judgments, emphasizing the importance of challenging assessment orders before claiming a refund under Section 27 of the Customs Act, 1962. The Tribunal highlighted the finality and sanctity of assessment orders, stating that refund claims cannot be entertained without proper challenge and modification in appellate proceedings. Case-Laws Customs Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373565