Valuation of goods - Enhancement in value of goods - Assessee ...
Claim for Refund Denied as Assessee Fails to Challenge Assessment Order on Urgent Goods Purchase.
December 15, 2015
Case Laws Customs AT
Valuation of goods - Enhancement in value of goods - Assessee paid enhanced value since he wanted goods urgently - Since in this case the appellant has not challenged the assessment order, consequently refund claim is not maintainable - AT
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