https://www.taxtmi.com/caselaws?id=391104 Refund of customs duty on imported goods was held not maintainable where the importer had cleared the goods without claiming exemption in the bill of entry and the assessment had attained finality without challenge. Applying the settled rule that a refund cannot be claimed against a finalised assessment unless the assessment itself is questioned, the claim failed despite the importer's stated eligibility under the exemption notification. The appeal was rejected. en-us Mon, 04 Nov 2019 00:00:00 +0530 Mon, 20 Jan 2020 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391104 Refund of customs duty on imported goods was held not maintainable where the importer had cleared the goods without claiming exemption in the bill of entry and the assessment had attained finality without challenge. Applying the settled rule that a refund cannot be claimed against a finalised assessment unless the assessment itself is questioned, the claim failed despite the importer's stated eligibility under the exemption notification. The appeal was rejected. Case-Laws Customs Mon, 04 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391104