Home Case Index All Cases Customs Customs + AT Customs - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 67 - AT - CustomsDuty drawback u/s 74 of CA - denial on the ground of time limitation - whether in the facts and circumstances of the case, the drawback claim filed by the appellant under Section 74 of the Act can be held as time barred or not? - Held that: - the appellant initially filed claim for duty paid on the goods re-exported under Section 26A of the Act and during the course of pending of said proceedings, on realising that although the claim under Section 26A is not maintainable, they filed refund claim under Section 74 of the Act - filing the refund claim under wrong provisions does not disentitle the legitimate claim of the appellant. Substantive right of the appellant to file their claim under the correct provisions of the Act cannot be denied, therefore, the benefit of Section 14 of the Limitation Act, 1963 is available to the appellant. The authorities below are directed to entertain the claim of drawback filed by the appellant on merits in the interest of justice - appeal allowed by way of remand.
|