2019 (11) TMI 1282 - SCH - Customs

Refund claim - assessment order not challenged - can the refund application go behind an assessment, which has attained finality? - applicability of doctrine of merger - it was held in the case that While setting aside the orders of the assessment authority and the appellate authority, the Tribunal has applied the Doctrine of Merger, which is not applicable to the facts of this case - HELD THAT - There is no reason to entertain this petition - SLP dismissed.