https://www.taxtmi.com/caselaws?id=419297 Refund of duty on imported goods was denied because the assessee could not produce credible proof that the relevant Bills of Entry were filed under protest; a vague affidavit and a later protest were insufficient to treat the payment as protested. The Tribunal also held that the appeal was not maintainable because the assessment orders for the Bills of Entry had not been separately challenged, so the refund dispute could not be reopened indirectly through the appeal. The rejection of refund was sustained and the appeal failed in full. en-us Thu, 03 Mar 2022 00:00:00 +0530 Tue, 08 Mar 2022 08:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419297 Refund of duty on imported goods was denied because the assessee could not produce credible proof that the relevant Bills of Entry were filed under protest; a vague affidavit and a later protest were insufficient to treat the payment as protested. The Tribunal also held that the appeal was not maintainable because the assessment orders for the Bills of Entry had not been separately challenged, so the refund dispute could not be reopened indirectly through the appeal. The rejection of refund was sustained and the appeal failed in full. Case-Laws Customs Thu, 03 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419297