https://www.taxtmi.com/caselaws?id=387947 The court granted the petitioner the opportunity to challenge the self-assessment within two weeks, allowing for potential refund proceedings based on the appeal's result. The decision emphasized the necessity of addressing the assessment before pursuing a refund claim, citing a recent Supreme Court ruling. The petitioner, engaged in importing goods exempt from duty, faced rejection of their refund claim for not challenging the assessment. The court's ruling underscored the significance of challenging assessments for refund claims and outlined the procedural requirements for seeking redress in similar cases. en-us Wed, 30 Oct 2019 00:00:00 +0530 Mon, 04 Nov 2019 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387947 The court granted the petitioner the opportunity to challenge the self-assessment within two weeks, allowing for potential refund proceedings based on the appeal's result. The decision emphasized the necessity of addressing the assessment before pursuing a refund claim, citing a recent Supreme Court ruling. The petitioner, engaged in importing goods exempt from duty, faced rejection of their refund claim for not challenging the assessment. The court's ruling underscored the significance of challenging assessments for refund claims and outlined the procedural requirements for seeking redress in similar cases. Case-Laws Customs Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387947