https://www.taxtmi.com/caselaws?id=51096 The Tribunal upheld the rejection of a refund claim under Section 27 of the Customs Act, 1962, based on Notification No. 4/97, for imported recycled plastic granules. The Assistant Commissioner and Commissioner of Customs (Appeals) rejected the claim, citing the finality of duty payment and assessment orders. The Tribunal emphasized the need to contest assessments initially rather than seeking refunds later, applying principles from Supreme Court judgments. It affirmed the quasi-judicial nature of the adjudicating authority's power under Section 47 of the Customs Act and applied principles from Central Excise law to Customs Act cases, ultimately dismissing the appeal. en-us Mon, 14 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 16:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51096 The Tribunal upheld the rejection of a refund claim under Section 27 of the Customs Act, 1962, based on Notification No. 4/97, for imported recycled plastic granules. The Assistant Commissioner and Commissioner of Customs (Appeals) rejected the claim, citing the finality of duty payment and assessment orders. The Tribunal emphasized the need to contest assessments initially rather than seeking refunds later, applying principles from Supreme Court judgments. It affirmed the quasi-judicial nature of the adjudicating authority's power under Section 47 of the Customs Act and applied principles from Central Excise law to Customs Act cases, ultimately dismissing the appeal. Case-Laws Customs Mon, 14 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51096