https://www.taxtmi.com/caselaws?id=280271 The appeal was dismissed as the refund claim challenging the classification of goods and seeking a refund without appealing the assessment order was deemed impermissible. The appellate authority upheld the rejection of the refund claim, emphasizing that challenging the assessment through a refund claim, without following the proper appeal procedures, was not maintainable under the Customs Act. The appellants' failure to challenge the original assessment order and voluntarily clearing the goods under a specific heading led to the inadmissibility of the refund claim based on legal precedent. en-us Tue, 17 Jul 2007 00:00:00 +0530 Sat, 27 Apr 2019 12:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280271 The appeal was dismissed as the refund claim challenging the classification of goods and seeking a refund without appealing the assessment order was deemed impermissible. The appellate authority upheld the rejection of the refund claim, emphasizing that challenging the assessment through a refund claim, without following the proper appeal procedures, was not maintainable under the Customs Act. The appellants' failure to challenge the original assessment order and voluntarily clearing the goods under a specific heading led to the inadmissibility of the refund claim based on legal precedent. Case-Laws Customs Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280271