Refund claim not maintainable in absence of any challenge to assessment order

Commissioner of Customs Vs Tamil Nadu Generation (CESTAT Chennai) CESTAT Chennai held that any refund claim is not maintainable in absence of any challenge to the assessment order as the refund authority cannot assume the role of an adjudicating / assessing authority. Facts- The assessee filed seven refund claims for refund of Customs Duty paid in respect of import of ‘non-coking coal in bulk’ imported under seven Bills-of-Entry. According to the assessee, the refund of Customs Duty paid for the above import arose since the assessable value was worked out by adding 2% of CIF value on high ...