Refund of Duty Paid Without Protest Requires Assessment Challenge

Pramila Jain Vs Commissioner of Customs & Central Excise (CESTAT Allahabad) The appeal is against the dismissal of a refund claim by the Commissioner (Appeal) Customs and Central Excise Lucknow. The appellant, Pramila Jain, had filed a refund application seeking the return of excess customs duty paid. The appellant’s gold biscuits were seized, and upon appeal to CESTAT, they were allowed redemption on payment of a fine and customs duty. The appellant then sought a refund, arguing that they had paid more than what was legally required. However, the refund was rejected, citing the appe...