Refund claim - rejection on the ground that the appellants ...
Appellants' Refund Request to Be Considered Without Reassessment Despite Initial Rejection for Not Challenging Assessment Order u/s 149.
November 29, 2018
Case Laws Customs AT
Refund claim - rejection on the ground that the appellants cannot claim the refund directly without challenging the assessment order - original authority directed to consider the refund of the appellant without insisting on the requirement for reassessment u/s 149
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