SC: Refund Claim Cannot be Entertained unless Order of Assessment or Self-Assessment is Changed - 20.09.2019

Supreme Court has ruled that the claim for refund under Section 27 of the Customs Act, 1962 cannot be entertained unless the order of assessment or self assessment was changed in accordance with law by taking recourse to the suitable proceedings. The Court observed that while processing a refund application, re-assessment was not allowed nor conditions of exemption could be adjudicated.

Tags : SC Refund Claim

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