https://www.taxtmi.com/caselaws?id=34839 A refund claim for customs duty paid on ex-bond clearance was held not maintainable where the assessment of the ex-bond Bill of Entry had not been challenged in appeal. Payment under protest did not alter the legal effect of an unassailed assessment, and the later refund request could not be used to reopen it. The principles in Flock India and Priya Blue Industries were applied, and the contrary authority cited was treated as factually distinguishable. The rejection of refund was therefore upheld. en-us Fri, 06 Feb 2009 00:00:00 +0530 Wed, 04 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34839 A refund claim for customs duty paid on ex-bond clearance was held not maintainable where the assessment of the ex-bond Bill of Entry had not been challenged in appeal. Payment under protest did not alter the legal effect of an unassailed assessment, and the later refund request could not be used to reopen it. The principles in Flock India and Priya Blue Industries were applied, and the contrary authority cited was treated as factually distinguishable. The rejection of refund was therefore upheld. Case-Laws Customs Fri, 06 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34839