https://www.taxtmi.com/caselaws?id=462767 The Karnataka HC dismissed a writ petition challenging rejection of excise duty refund application by Assistant Commissioner of Customs. Petitioner, a granite processing unit, had paid excise duty on granite slabs from April 2004 to January 2008 and sought refund claiming no duty was payable based on SC decision in Aman Marble Industries case. The court held that petitioner had withdrawn an appeal before Commissioner of Customs and approached HC directly, bypassing statutory appellate remedy under Section 128 of Customs Act. HC ruled that levy collection by competent officer remains valid until declared bad by superior authority through proper appellate process, and petitioner cannot succeed in refund application without first challenging the assessment order through available remedies. en-us Tue, 24 Mar 2009 00:00:00 +0530 Tue, 15 Jul 2025 14:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462767 The Karnataka HC dismissed a writ petition challenging rejection of excise duty refund application by Assistant Commissioner of Customs. Petitioner, a granite processing unit, had paid excise duty on granite slabs from April 2004 to January 2008 and sought refund claiming no duty was payable based on SC decision in Aman Marble Industries case. The court held that petitioner had withdrawn an appeal before Commissioner of Customs and approached HC directly, bypassing statutory appellate remedy under Section 128 of Customs Act. HC ruled that levy collection by competent officer remains valid until declared bad by superior authority through proper appellate process, and petitioner cannot succeed in refund application without first challenging the assessment order through available remedies. Case-Laws Customs Tue, 24 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462767