Whether refunds arising out of Customs assessments should be taken up by filing a refund application or by challenging the original assessment orders-reg

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment orders-reg Circular No.24/2004-Cus. March 18, 2004 F.No.438/18 /2003-Cus.IV Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Subject: Whether refunds arising out of Customs assessments should be taken up by filing a refund application or by challenging the original assessment orders-reg I am directed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Tribunal were dismissed.  The  Tribunal  had held that even in Customs cases, the ratio of the Supreme Court decision in Commissioner of Central Excise Vs Flock India 2000(120) ELT 285 SC , would apply . Accordingly, a   refund claim is  not  maintainable, when the assessee did  not  challenge the  assessment order which became  final. 3.....