Karnataka HC: A Neighbour Cannot be Charged With Matrimonial Cruelty under Section 498A IPC  ||  Revisional Power U/S 25B(8) of Delhi Rent Control Act is Supervisory; HC Cannot Revisit Facts  ||  Poverty Cannot Bar Parole; Rajasthan HC Waives Surety For Indigent Life Convict, Sets Guidelines  ||  Delhi High Court: Late Payment of TDS Does Not Absolve Criminal Liability under the Income Tax Act  ||  NCLT Kochi: Avoidance Provisions under Insolvency Code Aim to Restore, Not Punish, Parties  ||  Bombay High Court: In IBC Cases, High Courts Lack Parallel Contempt Jurisdiction over the NCLT  ||  Supreme Court: Concluded Auction Cannot Be Cancelled Merely To Invite Higher Bids at a Later Stage  ||  SC: In Customs Classification, Statutory Tariff Headings and HSN Notes Prevail over Common Parlance  ||  SC: Under the Urban Land Ceiling Act, Notice U/S 10(5) Must be Served on the Person in Possession  ||  Supreme Court: Only Courts May Condone Delay; Tribunals Lack Power Unless Statute Allows    

SC: Refund Claim Cannot be Entertained unless Order of Assessment or Self-Assessment is Changed - (20 Sep 2019)

CUSTOMS

Supreme Court has ruled that the claim for refund under Section 27 of the Customs Act, 1962 cannot be entertained unless the order of assessment or self assessment was changed in accordance with law by taking recourse to the suitable proceedings. The Court observed that while processing a refund application, re-assessment was not allowed nor conditions of exemption could be adjudicated.

Tags : SC   REFUND CLAIM  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved