ITC LTD vs CCE, KOLKATA IV

The Supreme Court held that under Section 27 of the Customs Act, 1962, a refund application can be entertained even in the absence of an appeal against the assessed duty, provided there is no adversarial assessment order. The Court affirmed the High Court's interpretation that the absence of a challenge to the assessment does not deprive the importer of the right to claim a refund. The ruling clarified that the authority must consider refund applications regardless of whether an appeal against the assessment order has been filed, thus upholding the principles established in previous cases.