https://www.taxtmi.com/caselaws?id=332617 The court dismissed the writ petition seeking a mandamus for a refund under Section 27 of the Customs Act, 1962. It held that the officer handling the refund claim cannot override the original assessment order without following the statutory procedure for modification. As the assessment remained unchanged, the petitioner was not entitled to a refund. The judgment emphasized the distinction between a refund claim and an appeal proceeding, citing the case of Priya Blue Industries Ltd. Vs Commissioner of Customs (Preventive) to support its decision. The petitioner was allowed to explore other legal remedies despite the dismissal of the petition. en-us Mon, 01 Aug 2016 00:00:00 +0530 Thu, 17 Nov 2016 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332617 The court dismissed the writ petition seeking a mandamus for a refund under Section 27 of the Customs Act, 1962. It held that the officer handling the refund claim cannot override the original assessment order without following the statutory procedure for modification. As the assessment remained unchanged, the petitioner was not entitled to a refund. The judgment emphasized the distinction between a refund claim and an appeal proceeding, citing the case of Priya Blue Industries Ltd. Vs Commissioner of Customs (Preventive) to support its decision. The petitioner was allowed to explore other legal remedies despite the dismissal of the petition. Case-Laws Customs Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332617