Claim for Late Fee Refund Denied; Revenue Cites Section 27 of Customs Act 1962 and Unchallenged Assessment Order.

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....Refund claim of late fee mistakenly paid - late fee waived off by public notice no.21/2020 - It is found that the Revenue is taking a contradictory stand in as much as on the one hand, it claims that the refund of late fees is not governed by the provisions of Section 27 of the Customs Act 1962 and on the other, they find that the order of assessment being not challenged, they cannot be challenged by taking the route of refund. - AT....