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

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.... 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 to say that the issue whether the refund can be claimed under Section 27 of the Customs ....