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2017 (7) TMI 670 - CESTAT CHENNAIMaintainability of rejection of refund claim - case of Revenue is that the refund claim cannot be entertained / decided until finalization of the case by DRI and adjudication by the competent authority, that till then there is no cause of action in the refund section, therefore, their claim is not maintainable - Held that: - the refund claim under the CA, 1962 would arise only if the claim satisfies the provisions of section 27 ibid, that in this case, the sum of ₹ 32 lakhs had been voluntarily paid well in advance of any notice being issued to the appellants, for payment of duty, therefore question of assessment to duty mentioned in section 27 would certainly would not arise until the order of assessment has been made, consequently, there would be no cause of action of refund ad any claim thereof would not be maintainable. It emerges that the entire exercise was a meticulously planned one by the appellants who utilized loopholes in the system to obtain clearances of imported goods with their definite knowledge under confiscation. Their conduct cannot be but otherwise considered as one of deceit and contumacious. The order of the lower appellate authority in respect of confiscation of sale proceeds of the illegally removed imported goods and confirmation of penalty of ₹ 4,00,000/- under section 112(a) ibid is therefore just, fair and legal and does not call for any interference. Appeal dismissed - decided against appellant.
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