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2013 (5) TMI 10 - CESTAT NEW DELHIRefund claim rejected as time bared - whether limitation under section 27 of the Custom Act will be applicable? - Held that:- Appellant being importer filed Bill of entry No. 864954 dated 28.05.2010. Since the goods were found mis-declared, case was Adjudicated by the Additional Commissioner by the order in original 26.08.2010. Thereafter goods were ordered to be re-exported to the original supplier. The amount of Rs. 3,26,954/- was paid by the importer as duty against the Bill of entry in question. Since amount was paid as duty to Custom by the importer, the provision of section 27 of the Custom Act, are applicable to the present case. Since the duty was paid 01.06.2010 and refund was filed on 26.09.2011 case is hit by the time limitation as provided under the Custom Act. Accordingly the Commissioner (Appeal) has rightly rejected their appeal on the ground of time bar. Against assessee.
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