https://www.taxtmi.com/caselaws?id=49054 The Tribunal held that a refund claim cannot be made without challenging the assessment order, citing Supreme Court decisions in Priya Blue Industries Ltd. and Flock (India) Pvt. Ltd. The Tribunal emphasized that duty is payable as per the assessment order unless reviewed or modified through appeal, and circulars cannot override Supreme Court decisions. It ruled that a refund claim is not maintainable unless the assessment order is challenged and modified or set aside, highlighting the importance of challenging assessment orders before seeking refunds. en-us Thu, 09 Aug 2007 00:00:00 +0530 Fri, 03 Nov 2017 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49054 The Tribunal held that a refund claim cannot be made without challenging the assessment order, citing Supreme Court decisions in Priya Blue Industries Ltd. and Flock (India) Pvt. Ltd. The Tribunal emphasized that duty is payable as per the assessment order unless reviewed or modified through appeal, and circulars cannot override Supreme Court decisions. It ruled that a refund claim is not maintainable unless the assessment order is challenged and modified or set aside, highlighting the importance of challenging assessment orders before seeking refunds. Case-Laws Customs Thu, 09 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49054