Rbf Rig Corpn., Mumbai vs Commissioner Of ...

The Supreme Court held that the Customs authorities must consider Essentiality Certificates issued by the Director General of Hydrocarbons when adjudicating refund claims under the Customs Act, 1962, specifically under Section 27. The Court emphasized that the failure to consider these certificates, especially after a High Court directive, constitutes a denial of justice. The appeal was allowed, and the Customs authorities were directed to process the refund claim in light of the Essentiality Certificates.