TMI Blog2016 (9) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... 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] wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Additional Solicitor General of India, assisted by Sri Krishna Agarwal for respondents. 2. Petitioner has sought mandamus commanding respondent authorities to pass suitable order on the refund claims filed under Section 27 of Customs Act, 1962 (hereinafter referred to as 'Act 1962'). 3. It is not in dispute that petitioner filed return admitting liability at 20 percent and thereupo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority in appropriate proceeding. 6. This question has been considered in Priya Blue Industries Ltd. Vs Commissioner of Customs (Preventive), 2004 (172) E.L.T. 145 (S.C.) wherein in paras 6, 7 and 8 of judgment, Court has said as under:- 6. We are unable to accept this submission. Just such a contention has been negatived by this Court in Flock (India)'s case (supra). Once an Order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l held, in Flock (India)'s case (supra), that in the absence of an Appeal having been filed no refund claim could be made. 8. The words in pursuance of an Order of assessment only indicate the party/person who can make a claim for refund. In other words, they enable a person who has paid duty in pursuance of an Order of assessment to claim refund. These words do not lead to the conclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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