TMI Blog1986 (10) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... hari, Member (Judicial)]. - These 16 appeals raise a common question of law and were therefore heard together. 2. These appellants had preferred claims for refund of duty paid and the claims were rejected by the Assistant Collector concerned on the ground that the claims were barred by time with reference to Section 27 of the Customs Act. These orders were upheld by the Appellate Collector c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iving at our conclusion on the question at issue. Accordingly we have considered the merits of the cases as put forward in the revision petitions and have heard Shri Vineet Kumar for the department. 4. The fact that the refund claims in all these instances had been preferred after the expiry of the period of limitation prescribed in Section 27 of the Customs Act is not in dispute. The contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of this Tribunal as reported in 1985 ECR 289. In view of this decision of the Supreme Court the contention now raised as to the claim being covered by Section 72 of the Contract Act and, consequently, by the provisions of the Limitation Act, cannot be accepted. It had been laid down in the decision of this Tribunal that authorities functioning under the provisions of the Customs Act will be go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Manufacturing Pvt. Ltd. v. Union of India (1986 Vol. 25 E.L.T. 625 Bombay). 7. The Supreme Court in the judgment cited supra dealt with a case where refund of duty had been claimed with reference to duty recovered under a provision of law which had been subsequently held ultra-vires of the statutory powers of the legislature enacting that legislation. The Supreme Court upheld the view that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As mentioned earlier the powers of the lower authorities in the appeals before us as well as our own powers are derived under the Customs Act and the claims of the appellants have to be disposed of with reference to the provisions of that Act. We are therefore of the view that the orders of the lower authorities rejecting the refund claims of the appellants as barred by Limitation under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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