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2016 (9) TMI 878 - ALLAHABAD HIGH COURT

2016 (9) TMI 878 - ALLAHABAD HIGH COURT - 2016 (339) E.L.T. 350 (All.) - 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 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 .....

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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. - WRIT TAX No. 1089 of 2007 - Dated:- 1-8-2016 - Sudhir Agarwal And Kaushal Jayendra Thaker JJ. S/Shri Pankaj Bhatia and S.D. Singh counsels for the Petitioner. S/Shri R.C. Shukla, A.S.G.I. and Zaffar Munis, counsel, for the Respondent. ORDER 1. Heard Sri S.D. Singh, learned counsel for petitioner .....

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g the claim mentioning as 'Assessed'. Thereafter petitioner realized 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 competent authority has not been amended, corrected or altered by filing modification application or in appeal or any other proceedings. 5. The question therefore, has to be cons .....

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on. Just such a contention has been negatived by this Court in Flock (India)'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 Assessment stands the duty would be payable as per that Order of Assessment. A refund claim is not an Appeal proceeding. The Officer considering a refund claim cannot sit in Appeal .....

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