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2016 (9) TMI 878 - ALLAHABAD HIGH COURTRefund claims under Section 27 of Customs Act, 1962 - petitioner filing return admitting liability at 20 percent, assessment finalized by competent authority - notification no. 103/2004-Customs dated 30.09.2004 of Union of India reduced custom duty to 15 percent w.e.f. 01.10.2004 - whether authority considering refund claim can sit in appeal over an assessment made by a competent officer for the purpose of refund' when such assessment is not modified by an order of competent authority in appropriate proceeding? - Held that: - the decision in the case of Priya Blue Industries Ltd. Vs Commissioner of Customs (Preventive) [2004 (9) TMI 105 - SUPREME COURT OF INDIA] would apply. Since assessment has not been modified in accordance with procedure prescribed in statute, therefore, in the garb of refund, officer concerned cannot take a different view so as to refund an amount paid as per assessment order. Hence so long as assessment as such continue, no refund is admissible to petitioner. The petitioner may utilize alternative legal remedy, if available - petition dismissed - decided against petitioner.
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