Customs – Refund – Adjudicating Authority cannot permitted to circumvent the order passed by the High Court

RBF Rig Corporation, Mumbai Versus The Commissioner of Customs (Imports), – Supreme Court Customs – Refund -Adjudicating Authority cannot permitted to circumvent the order passed by the High Court. High Court directs consideration of refund claim on the basis of essentiality certificate – Adjudicating Authority rejects claim on the ground that assessment not challenged. Article 226 of the Constitution confers powers on the High Court to issue certain writs for the enforcement of fundamental rights conferred by Part-III of the Constitution or for any other purpose. The questio...