2016 (9) TMI 878

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.... A.S.G.I. and Zaffar Munis, counsel, for the Respondent. ORDER 1. Heard Sri S.D. Singh, learned counsel for petitioner and Sri Ashok Mehta, learned Additional Solicitor General of India, assisted by Sri Krishna Agarwal for respondents. 2. Petitioner has sought mandamus commanding respondent authorities to pass suitable order on the refund claims filed under Section 27 of Customs Act, 1962....

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....in appeal over an assessment made by a competent officer for the purpose of refund' when such assessment is not modified by an order of competent authority in appropriate proceeding. 6. This question has been considered in Priya Blue Industries Ltd. Vs Commissioner of Customs (Preventive), 2004 (172) E.L.T. 145 (S.C.) wherein in paras 6, 7 and 8 of judgment, Court has said as under:- ....

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.... could be filed without filing an Appeal. Even under Rule 11 under the Excise Act the claim for refund had to be filed within a period of six months. It was still held, in Flock (India)'s case (supra), that in the absence of an Appeal having been filed no refund claim could be made. 8. The words "in pursuance of an Order of assessment" only indicate the party/person who can make a cla....