2016 (9) TMI 878

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..... for the Respondent. ORDER 1. Heard Sri S.D. Singh, learned counsel for petitioner and Sri Ashok Mehta, learned 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 .....

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..... 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 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 .....

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..... er the Excise Act the claim for refund had to be filed within a period of six months. It was still 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 i .....

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