Case Law Details
Case Name : RBF Rig Corporation Vs The Commissioner of Customs (Imports) (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Brief: This appeal is directed against the Order of the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench [hereinafter referred to as ‘the Tribunal’] dated 12.05.2006.
The Deputy Commissioner of Customs has rejected the refund claim of appellant on the ground of unjust enrichment and failure to challenge the assessment of the Bills of Entry at the appellate stage, without even considering the Essentiality Certificates in the light of specific and binding directions of the High Court.
A refund claim under the Act is not an appeal proceeding and the officer considering ...
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