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The High Court allowed the writ petition. Without altering the classification in the shipping bills filed u/s 50, the duty drawback sanctioned to the petitioner cannot be denied by invoking Section 28 of the Customs Act, 1962. As per the Supreme Court's rulings in Priya Blue Industries Ltd. and ITC Limited cases, while processing a refund application, reassessment is not permitted, nor can conditions of exemption be adjudicated. Reassessment is permitted only u/ss 17(3), (4), and (5). When the law mandates a particular thing to be done in a particular manner, it has to be done in that manner. Thus, there is no legal basis to sustain the impugned order denying the higher rate of duty drawback claimed by the petitioner.
The High Court allowed the writ petition. Without altering the classification in the shipping bills filed u/s 50, the duty drawback sanctioned to the petitioner cannot be denied by invoking Section 28 of the Customs Act, 1962. As per the Supreme Court's rulings in Priya Blue Industries Ltd. and ITC Limited cases, while processing a refund application, reassessment is not permitted, nor can conditions of exemption be adjudicated. Reassessment is permitted only u/ss 17(3), (4), and (5). When the law mandates a particular thing to be done in a particular manner, it has to be done in that manner. Thus, there is no legal basis to sustain the impugned order denying the higher rate of duty drawback claimed by the petitioner.
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