https://www.taxtmi.com/caselaws?id=389910 The Tribunal allowed the condonation of delay in filing appeals due to reliance on a Supreme Court judgment. However, the rejection of refund claims for imported fertilizers was upheld, emphasizing the need to challenge assessment orders before seeking refunds. The Tribunal rejected the appeals, maintaining that refund claims cannot be sanctioned without challenging the assessment order, even in cases of self-assessment. Despite the Appellant's claim of denial of natural justice, the Tribunal found no grounds for interference and upheld the impugned orders based on settled legal principles. en-us Wed, 27 Nov 2019 00:00:00 +0530 Wed, 18 Dec 2019 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389910 The Tribunal allowed the condonation of delay in filing appeals due to reliance on a Supreme Court judgment. However, the rejection of refund claims for imported fertilizers was upheld, emphasizing the need to challenge assessment orders before seeking refunds. The Tribunal rejected the appeals, maintaining that refund claims cannot be sanctioned without challenging the assessment order, even in cases of self-assessment. Despite the Appellant's claim of denial of natural justice, the Tribunal found no grounds for interference and upheld the impugned orders based on settled legal principles. Case-Laws Customs Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389910