https://www.taxtmi.com/caselaws?id=403452 The Supreme Court held that a refund claim cannot be entertained without challenging the final assessment order. The Court emphasized the distinction between refund and appeal proceedings, stating that the refund officer cannot modify the assessment order. The respondent's failure to challenge the assessment order rendered the Tribunal's decision granting a refund claim erroneous. The Court also ruled that reliance on a customs duty exemption notification was irrelevant without challenging the assessment order. Consequently, the Tribunal's decision was quashed, and the appeal was allowed in favor of the revenue. en-us Mon, 18 Jan 2021 00:00:00 +0530 Mon, 26 Jul 2021 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403452 The Supreme Court held that a refund claim cannot be entertained without challenging the final assessment order. The Court emphasized the distinction between refund and appeal proceedings, stating that the refund officer cannot modify the assessment order. The respondent's failure to challenge the assessment order rendered the Tribunal's decision granting a refund claim erroneous. The Court also ruled that reliance on a customs duty exemption notification was irrelevant without challenging the assessment order. Consequently, the Tribunal's decision was quashed, and the appeal was allowed in favor of the revenue. Case-Laws Customs Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403452