2023 (6) TMI 759 - SCH - Customs

Maintainability of Refund claim - order of assessment in appeal not challenged - whether in the absence of any challenge to the order of assessment in appeal any refund application against the assessed duty can be entertained? - HELD THAT - The question of law involved in the instant appeals is covered by the judgment of this Court in ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE KOLKATA -IV 2019 (9) TMI 802 - SUPREME COURT where it was held that the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings and it would not be within the ken of Section 27 to set aside the order of self-assessment and reassess the duty for making refund; and in case any person is aggrieved by any order which would include self-assessment he has to get the order modified under Section 128 or under other relevant provisions of the Act. The present appeals stand disposed of.

Summary

The Supreme Court of India issued an order in which the appellant's appeal was disposed of based on a previous judgment dated 18-9-2019. The respondent did not appear despite being served, and pending applications were disposed of. (Citation: 2023 (6) TMI 759 - SC Order)