https://www.taxtmi.com/highlights?id=49355 Refund claim - order of assessment / Bill of entry in appeal not challenged - the endorsement made on the bill of entry is an order of assessment. It cannot be said that there is no order of assessment passed in such a case - the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings - SC en-us Fri, 20 Sep 2019 14:31:34 +0530 Fri, 20 Sep 2019 14:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49355 Refund claim - order of assessment / Bill of entry in appeal not challenged - the endorsement made on the bill of entry is an order of assessment. It cannot be said that there is no order of assessment passed in such a case - the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings - SC Highlights Customs Fri, 20 Sep 2019 14:31:34 +0530 https://www.taxtmi.com/highlights?id=49355