Claim for refund arising due to self-assessment not to be considered unless assessment order was modified as per law

GST/EXCISE/ST/VAT: Where assessee claimed for refund of customs duty in case of self-assessment stating that it had made excess payment of duty, claim for refund could not be entertained unless order of assessment or self-assessment was modified in accordance with law by taking recourse to appropriate proceedings and it would not be within ken of section 27 of Customs Act to set aside order of self-assessment and reassess duty for making refund

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