Refunds Denied for Unchallenged Customs Duty Assessments: Refund Authority Lacks Jurisdiction to Alter Original Decisions.

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....Refund of Customs Duty paid - Assessment of Bill of Entry not challenged - No application would lie for refund of any duty from such self-assessment since the refund authority cannot assume the role of an adjudicating / assessing authority. This is because the scope of refund is limited as against the scope of adjudication proceedings and hence, the authority considering any refund application cannot revisit the adjudication proceedings for which he has no jurisdiction - AT....