https://www.taxtmi.com/caselaws?id=754306 In the self-assessment regime, a refund claim could not be rejected merely because the bills of entry were not separately challenged where imports were assessed electronically through the EDI and Risk Management System, so the non-challenge objection did not survive. The benefit of Notification No. 53/2011-Cus could also not be denied only because the certificate of origin was initially not in the prescribed format, as the requisite origin certificate was subsequently produced and the substantive origin condition was treated as satisfied. On that basis, the denial of refund was set aside and customs refund was granted. en-us Tue, 17 Oct 2023 00:00:00 +0530 Fri, 21 Jun 2024 08:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754306 In the self-assessment regime, a refund claim could not be rejected merely because the bills of entry were not separately challenged where imports were assessed electronically through the EDI and Risk Management System, so the non-challenge objection did not survive. The benefit of Notification No. 53/2011-Cus could also not be denied only because the certificate of origin was initially not in the prescribed format, as the requisite origin certificate was subsequently produced and the substantive origin condition was treated as satisfied. On that basis, the denial of refund was set aside and customs refund was granted. Case-Laws Customs Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754306