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    <title>Re-assessment of shipping bill not final, challenge unsustainable; refund denial reasons deemed invalid.</title>
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    <description>Refund claim - The re-assessment of shipping bill is not final. Therefore, the appellant has no reason to challenge the assessment of the shipping bills. In that circumstances, the reasons for denying the refund to the appellant are not sustainable - AT</description>
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      <description>Refund claim - The re-assessment of shipping bill is not final. Therefore, the appellant has no reason to challenge the assessment of the shipping bills. In that circumstances, the reasons for denying the refund to the appellant are not sustainable - AT</description>
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