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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..... 4 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 .....

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..... Accordingly, a refund claim is not maintainable, when the assessee did not challenge the assessment order which became final. 3. In the light of the above, all concerned are, hereby, directed to follow the said decision of Hon'ble Supreme Court in this regard. 4 .Kindly bring the above instructions to the knowledge of all concerned. 5. Hindi version will follow. D. S. Garbyal Under Secret .....

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