Refund claim - order of assessment / Bill of entry in appeal not ...

Case Laws Customs

September 20, 2019

Refund claim - order of assessment / Bill of entry in appeal not challenged - the endorsement made on the bill of entry is an order of assessment. It cannot be said that there is no order of assessment passed in such a case - the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings - SC

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Refund claim - order of assessment / Bill of entry in appeal not ...

Case Laws Customs

September 20, 2019

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