https://www.taxtmi.com/caselaws?id=47045 SC held for the revenue, dismissing the assessees' refund claim. The Court ruled that an Order of Assessment remains binding and duties are payable as per that order unless reviewed under Section 28 or modified on appeal; a refund claim does not operate as an appeal or review. The officer adjudicating a refund cannot sit in appeal over or review a valid assessment. The six-month limitation under Rule 11 applies, and the phrase "in pursuance of an Order of Assessment" only identifies who may claim refund, not that a refund can be maintained absent modification of the assessment. en-us Fri, 17 Sep 2004 00:00:00 +0530 Tue, 23 Sep 2025 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47045 SC held for the revenue, dismissing the assessees' refund claim. The Court ruled that an Order of Assessment remains binding and duties are payable as per that order unless reviewed under Section 28 or modified on appeal; a refund claim does not operate as an appeal or review. The officer adjudicating a refund cannot sit in appeal over or review a valid assessment. The six-month limitation under Rule 11 applies, and the phrase "in pursuance of an Order of Assessment" only identifies who may claim refund, not that a refund can be maintained absent modification of the assessment. Case-Laws Customs Fri, 17 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47045