https://www.taxtmi.com/caselaws?id=380154 The court found the impugned order insisting on an assessment order before seeking a refund contrary to law. Post-amendment in 2011, Section 27 of the Customs Act allows refund claims for any amount paid. The petitioner was permitted to resubmit the refund application for proper consideration. The court emphasized the assessing officer's crucial role in granting refunds under Section 27(2) and deemed reliance on Section 149 for document amendment irrelevant. The writ petition was allowed, the impugned letter quashed, and the petitioner directed to resubmit the refund application within two weeks for proper assessment. en-us Tue, 09 Apr 2019 00:00:00 +0530 Sat, 29 Feb 2020 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380154 The court found the impugned order insisting on an assessment order before seeking a refund contrary to law. Post-amendment in 2011, Section 27 of the Customs Act allows refund claims for any amount paid. The petitioner was permitted to resubmit the refund application for proper consideration. The court emphasized the assessing officer's crucial role in granting refunds under Section 27(2) and deemed reliance on Section 149 for document amendment irrelevant. The writ petition was allowed, the impugned letter quashed, and the petitioner directed to resubmit the refund application within two weeks for proper assessment. Case-Laws Customs Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380154