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2015 (6) TMI 220 - AT - CustomsDenial of refund claim - Bar of limitation - Payment of excess export duty as there was short shipment of export goods - Held that:- Commissioner(Appeals) has recorded a categorical finding in relation to the plea of the Appellant that what have been collected from them satisfy the definition of 'duty' as prescribed under Section 2(15) of the Customs Act, 1962, hence the refund of the same is governed by the provisions of the Customs Act, 1962. He has observed that since it is not a case of collection of duty under the provision of law declared later as ultra vires, hence the provisions of Section 27 of Customs Act,. 1962 is applicable to the present refund claims in view of the principle of law settled by the Hon'ble Supreme Court in Mafatlal Industries' case (1996 (12) TMI 50 - SUPREME COURT OF INDIA). We do not find any infirmity in the impugned order. - Decided against Assessee.
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