Since assessment has not been modified in accordance with ...

Customs

September 21, 2016

Since assessment has not been modified in accordance with procedure prescribed in statute, therefore, in the garb of refund, officer concerned cannot take a different view so as to refund an amount paid as per assessment order. Hence so long as assessment as such continue, no refund is admissible to petitioner. - HC

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Since assessment has not been modified in accordance with ...

Customs

September 21, 2016

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