https://www.taxtmi.com/caselaws?id=450637 CESTAT Allahabad dismissed the appeal regarding refund claim maintainability. The appellant sought refund against assessed duty without challenging the assessment order through proper appellate channels. The tribunal held that refund claims are not maintainable when the underlying duty determination order remains unchallenged and unmodified by appellate authority. Refund proceedings under Section 27 of Customs Act, 1962 are executionary in nature and cannot redetermine duty amounts. The refund claim filed under Section 125(2) was deemed non-maintainable until the assessment order is set aside by appropriate appellate authority. en-us Fri, 08 Mar 2024 00:00:00 +0530 Sat, 09 Mar 2024 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450637 CESTAT Allahabad dismissed the appeal regarding refund claim maintainability. The appellant sought refund against assessed duty without challenging the assessment order through proper appellate channels. The tribunal held that refund claims are not maintainable when the underlying duty determination order remains unchallenged and unmodified by appellate authority. Refund proceedings under Section 27 of Customs Act, 1962 are executionary in nature and cannot redetermine duty amounts. The refund claim filed under Section 125(2) was deemed non-maintainable until the assessment order is set aside by appropriate appellate authority. Case-Laws Customs Fri, 08 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450637