https://www.taxtmi.com/caselaws?id=766957 Refund of cess could not be granted against finalised shipping bill assessments because the assessments had been made on the appellant's own declarations, no protest was recorded, and no appeal was filed to disturb them. A refund authority cannot sit in appeal over a subsisting assessment, so the refund route was procedurally barred. Sections 149 and 154 of the Customs Act, 1962 were also unavailable: amendment under Section 149 is limited to the statutory framework and existing documentary evidence, while Section 154 is confined to clerical or arithmetical mistakes or accidental slips. Those provisions could not be used as a substitute for the prescribed appellate process, even if the levy was otherwise said to be unsustainable on merits. en-us Thu, 13 Feb 2025 00:00:00 +0530 Fri, 07 Mar 2025 08:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766957 Refund of cess could not be granted against finalised shipping bill assessments because the assessments had been made on the appellant's own declarations, no protest was recorded, and no appeal was filed to disturb them. A refund authority cannot sit in appeal over a subsisting assessment, so the refund route was procedurally barred. Sections 149 and 154 of the Customs Act, 1962 were also unavailable: amendment under Section 149 is limited to the statutory framework and existing documentary evidence, while Section 154 is confined to clerical or arithmetical mistakes or accidental slips. Those provisions could not be used as a substitute for the prescribed appellate process, even if the levy was otherwise said to be unsustainable on merits. Case-Laws Customs Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766957