Supreme Court · 2004 INSC 530 · Decided 17 September 2004
M/S. Priya Blue Industries LTD. v. Commissioner of Customs (Preventive)
- Court
- Supreme Court of India
- Citation
- 2004 INSC 530 · [2004] SUPP. 4 S.C.R. 501
- Case number
- REVIEW PETITION (CIVIL) No. 96/2004
- Decided
- 17 September 2004
- Bench
- S.N. VARIAVA, H.K. SEMA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 27, 28
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 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 against the Assessment Order. Appeal before this Court was also
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