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2011 (2) TMI 1 - SC - CustomsRefund - The Deputy Commissioner of Customs has rejected the refund claim of appellant on the ground of unjust enrichment and failure to challenge the assessment of the Bills of Entry at the appellate stage, without even considering the Essentiality Certificates in the light of specific and binding directions of the High Court. - Held that: - this Court (SC) in Priya Blue (2004 -TMI - 47045 - SUPREME COURT OF INDIA), adopting the ratio of the Flock (2000 -TMI - 45478 - SUPREME COURT OF INDIA), has held that a refund claim under the Act is not an appeal proceeding and the officer considering a refund claim cannot sit in appeal or review an assessment order made by a competent authority. Such assessment order is final unless it is reviewed and/or modified in an appeal. If for any reason, the subordinate authority is of the view that the directions issued by the Court is contrary to statutory provision or well established principles of law, it can approach the same Court with necessary application/petition for clarification or modification or approach the superior forum for appropriate reliefs. In the present case, as we have already noticed, the respondents have not questioned the order passed by the High Court, which order has reached finality. In such circumstances, we cannot permit the adjudicating authority to circumvent the order passed by the High Court. Refund claim of appellant has been erroneously rejected by the Deputy Commissioner.
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