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1994 (2) TMI 74 - SC - Customs
Applications for refund rejected - Held that:- Section 27 is emphatic in language. It says that an application for refund of duty shall be made before the expiry of six months from the date on which the duty was paid. In the face of this provision, the authorities under the Act, including the Government of India, had no option but to dismiss the appellant's application.
As considering the decision of Shri Vallabh Glass Works v. Union of India [1984 (3) TMI 64 - SUPREME COURT OF INDIA] as refereed by assessee to submit that by virtue of Section 72 of the Contract [Act] the bar of limitation contained in Section 27 cannot be invoked by the authorities to reject the appellant's application it has been observed this decision was rendered under the Central Excises and Salt Act and it pertains to the situation obtaining in 1976. Above all, the decision does not refer to any provision of the Central Excise Act prescribing a period of limitation as is done by Section 27 of the Customs Act. We cannot understand the said decision as saying that even where there is a specific provision prescribing a period of limitation, it can be ignored by invoking Section 72 of the Contract Act. Appeal dismissed.