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2023 (12) TMI 612 - AT - CustomsRefund of Excess Customs Duty paid - application for refund filed beyond the period of limitation prescribed under Section 27 of Customs Act, 1962 - HELD THAT:- This Court finds that the decision relied upon by learned AR in the matter of Cummins Technologies India Pvt. Limited vs. UOI [2023 (9) TMI 199 - BOMBAY HIGH COURT] pertaining to not pursuing remedies or due diligence was in that matter pertained to statutory period of filing appeal before the Hon’ble Bombay High Court having expired and the question therefore of entertaining writ was refused. Additionally the mistake was not considered bonafide and due care and diligence was found lacking therefore the Hon’ble Court viewed that claim was correctly rejected on the ground of limitation as per applicable Section 27 read with Section 128 of Customs Act, 1962. As against this, Hon’ble Gujarat High Court considered two years a reasonable period when the duty was paid by mistake. In the instant case, this court finds that payment was made twice due to technical glitch in the Customs payment system. The appellants to file refund pursued the matter with bank to get confirmation of double payment, as well as taking certification from Chartered Accountant on the basis of accounts to indicate such double payment and therefore, lack of diligence is not indicated on the face of record. Appeal allowed.
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