Since assessment has not been modified in accordance with ...

Officer Cannot Issue Refund Without Altering Original Assessment Order; Petitioner's Refund Claim Denied.

September 21, 2016

Case Laws Customs HC

Since assessment has not been modified in accordance with procedure prescribed in statute, therefore, in the garb of refund, officer concerned cannot take a different view so as to refund an amount paid as per assessment order. Hence so long as assessment as such continue, no refund is admissible to petitioner. - HC

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Since assessment has not been modified in accordance with ...

Officer Cannot Issue Refund Without Altering Original Assessment Order; Petitioner's Refund Claim Denied.

September 21, 2016

Case Laws Customs HC

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