https://www.taxtmi.com/caselaws?id=51926 The Tribunal allowed the appeal, setting aside the Order-in-Appeal that rejected the refund claim. It was held that filing a refund claim challenges the assessment order and is maintainable even without directly challenging the assessment through an appeal. The matter was remanded for further consideration, emphasizing the validity of the refund claim and ensuring the assessee's right to present their defense. en-us Thu, 24 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51926 The Tribunal allowed the appeal, setting aside the Order-in-Appeal that rejected the refund claim. It was held that filing a refund claim challenges the assessment order and is maintainable even without directly challenging the assessment through an appeal. The matter was remanded for further consideration, emphasizing the validity of the refund claim and ensuring the assessee's right to present their defense. Case-Laws Customs Thu, 24 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51926