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2017 (10) TMI 766 - AT - CustomsRefund of excess duty paid - denial on the ground that the same is time-barred and that required documents were not furnished by the appellants - Held that: - the appellants have filed the refund claim on 06.05.2012 whereas originally M/s. BEML filed the refund claim which was rejected by Assistant Commissioner vide his Order-in-Original dated 13.03.2012 on the ground that BEML has neither paid the duty nor borne the duty. After the rejection of refund claim by BEML, M/s. BEML has not filed appeal against the Order-in-Original but appellant has filed the refund claim on 06.05.2012 whereas re-assessment was made on 30.12.2009 which is barred by Section 27 - as per Section 27 of the Customs Act, the time for filing the refund claim has to be strictly followed and the argument of the learned counsel for the appellant saying that it was only a deposit and not the duty is not tenable in law - the time limit as prescribed under Section 27 of the Customs Act is applicable in the present case. Appeal dismissed - decided against appellant.
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