Allahabad High Court : Deceased Farmer’s Odd Jobs Don’t Bar Family from Scheme Benefits  ||  Secured Creditors' Dues Take Priority Over Govt Claims: Allahabad HC on SARFAESI & RDB Acts  ||  Daughter Can’t Claim Mitakshara Father’s Property if He Died Pre-1956 & Son Survives: HC  ||  Gujarat High Court: Sessions Court Can’t Suspend Sentence Just to Allow Revision Filing  ||  Delhi High Court: Non-Combat Security Roles Crucial; Minor Lapse Risks National Safety  ||  Punjab & Haryana HC: Allegation of Harassment Alone Insufficient to Prove Abetment to Suicide  ||  Orissa HC: Directors Liable under S.138 NI Act Despite Company’s Insolvency  ||  Bombay HC: GST Return Details of Company Exempt from Disclosure under RTI Act  ||  Chhattisgarh HC: Timely Appointment of Electronic Evidence Examiners Vital in Cyber Crime Probes  ||  Bombay HC: GST Return Details of Company Exempt from Disclosure under RTI Act    

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 2025 - All Rights Reserved