https://www.taxtmi.com/caselaws?id=309320 The Tribunal ruled in favor of the Revenue, setting aside the Order of the Commissioner (Appeals) and allowing the department's appeal. It emphasized that a claim for refund cannot substitute an appeal against an assessment order, highlighting that duty payment is based on the assessment order until modified through appeal proceedings. The Tribunal held that filing a refund claim after the final assessment and payment of duty, without initially claiming the notification benefit, was impermissible under the Customs Act, 1962. The respondents were deemed negligent for not following the proper appeal process and failing to claim the benefit initially, ultimately leading to the Tribunal ruling in favor of the Revenue. en-us Tue, 07 Feb 2006 00:00:00 +0530 Thu, 24 Aug 2023 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309320 The Tribunal ruled in favor of the Revenue, setting aside the Order of the Commissioner (Appeals) and allowing the department's appeal. It emphasized that a claim for refund cannot substitute an appeal against an assessment order, highlighting that duty payment is based on the assessment order until modified through appeal proceedings. The Tribunal held that filing a refund claim after the final assessment and payment of duty, without initially claiming the notification benefit, was impermissible under the Customs Act, 1962. The respondents were deemed negligent for not following the proper appeal process and failing to claim the benefit initially, ultimately leading to the Tribunal ruling in favor of the Revenue. Case-Laws Customs Tue, 07 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309320