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2009 (2) TMI 168 - AT - CustomsRefund Claim – Short Landing of goods – Period of limitation - , it was found that one pallet which was manifested in the IGM and for which the appellant filed Bill of entry was not available - The appellant filed refund claim dated 2-4-2007 of the amount paid on 26-8-2006 and the claim was rejected on the ground that the same has been filed after six months from the date of payment of duty on 26-8-2006. This order has been upheld by the Commissioner (Appeals). – held that - , the petitioner was requited to furnish “short landing certificate”, which is dated 11-6-1974. Obviously, before that date, the petitioner could not have submitted his application. Therefore, considering this date, it cannot be said that the application of the petitioner was barred by limitation in view of Section 27(4) of the Act. – refund can not be rejected.
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