https://www.taxtmi.com/caselaws?id=776711 CESTAT HYDERABAD - AT dismissed the appeals, holding the adjudicating authority had no power to reopen or review its earlier final assessment order to deny claimed exemption and grant refund. The Tribunal affirmed that aggrieved parties must follow the statutory appeal route under s.128 rather than seek a refund by short-circuiting appeals, and that s.17(4) permits provisional assessment and reassessment only where statements prove untrue, not as a general review mechanism. The impugned reassessment was therefore without jurisdiction and the appeals were dismissed. en-us Wed, 13 Aug 2025 00:00:00 +0530 Mon, 18 Aug 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776711 CESTAT HYDERABAD - AT dismissed the appeals, holding the adjudicating authority had no power to reopen or review its earlier final assessment order to deny claimed exemption and grant refund. The Tribunal affirmed that aggrieved parties must follow the statutory appeal route under s.128 rather than seek a refund by short-circuiting appeals, and that s.17(4) permits provisional assessment and reassessment only where statements prove untrue, not as a general review mechanism. The impugned reassessment was therefore without jurisdiction and the appeals were dismissed. Case-Laws Customs Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776711