ITC LIMITED versus COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV

ITC LIMITED versus COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV

Refund applications against assessed duty are not maintainable unless the order of assessment or self-assessment is duly modified by taking recourse to appropriate proceedings such as appeal under Section 128. Section 27 does not permit reassessment in refund proceedings.

Parties
Appellant: ITC Limited; Respondent: Commissioner of Central Excise, Kolkata IV
Jurisdiction
India
Judgment Date
18 September 2019
Procedural Posture
Civil Appeal / Final Disposition by Supreme Court
Outcome
Appeals disposed of. Applications for refund were not maintainable.
Legal Topics
Assessed Duty Refunds, Self Assessment Under Customs Act, Appeals in Customs Law
Taxation Customs Law Assessed Duty Refunds Self Assessment Under Customs Act Appeals in Customs Law

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Parties

ITC Limited

Appellant

Commissioner of Central Excise, Kolkata IV

Respondent

Procedural Posture

Civil Appeal / Final Disposition by Supreme Court

Legal Issues

  1. 1 Whether a refund application against assessed duty is maintainable in the absence of any challenge to the order of assessment in appeal

Ratio Decidendi

Refund applications against assessed duty are not maintainable unless the order of assessment or self-assessment is duly modified by taking recourse to appropriate proceedings such as appeal under Section 128. Section 27 does not permit reassessment in refund proceedings.

Court Disposition

Appeals disposed of. Applications for refund were not maintainable.

Orders

  • Orders of Customs, Excise, and Service Tax Appellate Tribunal upheld.
  • Orders of the High Courts of Delhi and Madras set aside.