Custom Duty Refund Claim Not Maintainable Without Challenging Assessment Order: SC

ITC Limited Vs Commissioner of Central Excise (Supreme Court of India) The Supreme Court considered appeals filed by assessees as well as the Union of India concerning whether a refund application against assessed customs duty can be entertained without first challenging the assessment order in appeal. The Court examined conflicting views taken by different High Courts and the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The Tribunal, in the case concerning ITC Limited, had held that unless an assessment order was challenged in appeal, no refund application against the assessed...