M/S. PRIYA BLUE INDUSTRIES LTD. vs COMMNR. OF CUSTOMS (PREVENTIVE)

The Supreme Court held that under Section 27 of the Customs Act, 1962, a claim for refund of duty must be made in conjunction with a valid assessment order, and cannot be pursued without challenging the assessment through an appeal. The Court reaffirmed the principle established in Collector of Central Excise vs. Flock (India) Pvt. Ltd., emphasizing that a refund claim is not an appeal and cannot review an assessment order. The Court dismissed the review petition, upholding the previous ruling that the refund claim was not maintainable without an appeal against the assessment order.