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2009 (7) TMI 403 - AT - CustomsRefund - refund claim rejected as time-barred - there is a force in the contention of the learned JDR that the duty has been paid by the respondent voluntarily @ 20% instead of @ 7.5%. Moreover when the respondent found they have paid excess duty they asked proper officer for the amendment of the document and accordingly the same was done but by the time amendment was made the importer paid the excess duty. The importer instead of filing refund claim only preferred an appeal against the order of the re-assessment and filed refund claim after the expiry of six months from the date of payment of duty as prescribed under Section 27 of the Customs Act, 1962. - Accordingly, the act of the respondent does not get to cover of Section 154 of the Customs Act, 1962. - In these terms the appeal filed by the Revenue is accepted and the order passed by the Commissioner (Appeals) is set aside.
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