Refund claim not maintainable if no appeal filed against assessment order on Bill of Entry: SC

ITC Limited Vs Commissioner of Central Excise (Supreme Court) As the order of self ­assessment is nonetheless an assessment order passed under the Act, obviously it would be appealable by any person aggrieved thereby. The expression ‘Any person’ is of wider amplitude. The revenue, as well as assessee, can also prefer an appeal aggrieved by an order of assessment. It is not only the order of re-assessment which is appealable but the provisions of Section 128 make appealable any decision or order under the Act including that of self ­assessment. The order of self ­assessment is an ord...