M/S. Priya Blue Industries Ltd vs Commissioner Of Customs (Preventive)

The Supreme Court held that under Section 27 of the Customs Act, 1962, a claim for refund of duty can only be made if the assessment order has been challenged through an appeal. The Court reaffirmed the principle established in Collector of Central Excise vs. Flock (India) Pvt. Ltd., stating that a refund claim is not an appeal proceeding and cannot review an assessment order. The Court dismissed the review petition, maintaining that the duty must be paid as per the existing assessment order until it is modified or set aside by an appellate authority.