RBF RIG CORPN., MUMBAI vs COMMISSIONER OF CUSTOMS(IMPORTS)MUMBAI

The Supreme Court ruled 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 held that the rejection of the appellant's claim without considering these certificates, especially after a directive from the Delhi High Court, was unjustified. The outcome was a directive for the Customs authorities to reassess the refund claim in light of the Essentiality Certificates provided by the DGH.