https://www.taxtmi.com/caselaws?id=772976 Refund cannot be entertained directly where the duty liability was determined under exemption notifications and that determination was not first challenged or modified in accordance with law. The appellant paid the duty under protest but filed the refund claim without seeking reversal of the underlying assessment or departmental order. Applying the rule that refund lies only after the assessment or self-assessment is set aside or amended, the maintainability of the claim had to be examined at the adjudication stage. The matter was remanded to the adjudicating authority for reconsideration after giving the appellant an opportunity of hearing. en-us Mon, 17 Mar 2025 00:00:00 +0530 Tue, 17 Jun 2025 07:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772976 Refund cannot be entertained directly where the duty liability was determined under exemption notifications and that determination was not first challenged or modified in accordance with law. The appellant paid the duty under protest but filed the refund claim without seeking reversal of the underlying assessment or departmental order. Applying the rule that refund lies only after the assessment or self-assessment is set aside or amended, the maintainability of the claim had to be examined at the adjudication stage. The matter was remanded to the adjudicating authority for reconsideration after giving the appellant an opportunity of hearing. Case-Laws Central Excise Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772976