Supreme Court of India
M/s. Priya Blue Industries Ltd. v. Commissioner of Customs (preventive)
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1 Supreme Court bench has cited this judgment.
From the headnote
Customs Act, 1962-Section 27-Duty-Claim for refund-Without challenging the Assessment order-Maintainability of the claim-Held: Not maintainable unless the Assessment order is reviewed or modified in appeal-Officer considering refund claim cannot review an Assessment Order. Appellant-Company had paid duty on imported ship under protest. Its claim for refund of the duty was rejected. Its appeal against the rejection ofrefund was also rejected. Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) dismissed the appeal holding that refund claim was not maintainable as no appeal was filed
Where later benches applied it
Of those, 1 referred to
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