https://www.taxtmi.com/caselaws?id=386034 The SC held that refund claims cannot be entertained without first challenging the underlying assessment order through proper appellate proceedings. The Court ruled that self-assessment constitutes an order of assessment under the Act, making it appealable under Section 128. In cases where no dispute exists, speaking orders are not required for across-the-counter transactions. The Court emphasized that refund proceedings are execution-based and cannot function as reassessment proceedings. Authorities processing refunds cannot make fresh assessments or correct errors independently. Any person aggrieved by self-assessment orders must seek modification through appropriate legal channels before pursuing refund claims. The refund applications were deemed non-maintainable, and the appeal was dismissed. en-us Wed, 18 Sep 2019 00:00:00 +0530 Wed, 28 May 2025 16:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386034 The SC held that refund claims cannot be entertained without first challenging the underlying assessment order through proper appellate proceedings. The Court ruled that self-assessment constitutes an order of assessment under the Act, making it appealable under Section 128. In cases where no dispute exists, speaking orders are not required for across-the-counter transactions. The Court emphasized that refund proceedings are execution-based and cannot function as reassessment proceedings. Authorities processing refunds cannot make fresh assessments or correct errors independently. Any person aggrieved by self-assessment orders must seek modification through appropriate legal channels before pursuing refund claims. The refund applications were deemed non-maintainable, and the appeal was dismissed. Case-Laws Customs Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386034