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KBK Palscon Private Limited Versus Union of India

2016 (9) TMI 878 - ALLAHABAD HIGH COURT

Refund 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 t .....

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iate 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 pr .....

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r. - The petitioner may utilize alternative legal remedy, if available - petition dismissed - decided against petitioner. - WRIT TAX No. 1089 of 2007 - Dated:- 1-8-2016 - Sudhir Agarwal And Kaushal Jayendra Thaker JJ. S/Shri Pankaj Bhatia and S .....

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ted 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 .....

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zed that vide 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, pursuant where to impugned application for refund has been filed. 4. It is admitted case that assessment made by c .....

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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. 6. This question has been considered in Priya Blue Industries Ltd. Vs Com .....

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ia)'s case (supra). Once an Order of Assessment is passed the duty would be payable as per that order. Unless that order of assessment has been reviewed under Section 28 and/or modified in an Appeal that Order stands. So long as the Order of Asse .....

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he refund claim cannot also review an assessment order. 7. We also see no substance in the contention that provisions for a period of limitation indicates that a refund claim could be filed without filing an Appeal. Even under Rule 11 under the Excis .....

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