https://www.taxtmi.com/caselaws?id=775081 A refund dispute following provisional assessment and finalisation of Bills of Entry concerned whether the claim could be rejected as premature or time-barred, and whether the appellate authority could unsettle a refund already sanctioned on the basis of a speaking order. The commentary notes that the earlier order treating the refund as premature had attained finality, while the later refund sanction was consequential to the final assessment and the speaking order passed on merits. It also notes that the appellate authority failed to account for that later basis and the unchallenged foundation supporting refund. en-us Fri, 18 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775081 A refund dispute following provisional assessment and finalisation of Bills of Entry concerned whether the claim could be rejected as premature or time-barred, and whether the appellate authority could unsettle a refund already sanctioned on the basis of a speaking order. The commentary notes that the earlier order treating the refund as premature had attained finality, while the later refund sanction was consequential to the final assessment and the speaking order passed on merits. It also notes that the appellate authority failed to account for that later basis and the unchallenged foundation supporting refund. Case-Laws Customs Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775081