Challenging Assessment Order Required for Duty Refund Claims; No Evidence of Contested Order in This Case.

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....Entitlement of Refund without challenging the order of assessment which has attained finality - it is evident that a person is not entitled to claim refund of duty without challenging an order of assessment. In the facts of the case, there is no material placed on record to show that there is any challenge made to the assessment order. - HC....