TMI Blog1987 (10) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... cted against Order No. S/49-295/83R dated 18.3.83 passed by the Appellant Collector of Customs (Appeals), Bombay. 2. When this appeal was taken up for consideration none represented the appellants. I have considered the appeal memo and heard Shri Prabhu. The undisputed facts are : that the Customs Authorities collected Rs. 92,395.51 in excess of the duty payable by the appellants in respect of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act was applicable to the claim and therefore rejection was correctly made. As stated earlier, feeling aggrieved by the order of the Collector (Appeals) the present appeal had been filed. In the memorandum of appeal the appellants have contended that they had paid the duty under protest and the authorities below have not considered that aspects of the case. They had urged that the duty was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay. Unfortunately the Tribunal was not been vested with the power of quash such orders. If the party was to approach the Civil Court or High Court, he would get a refund because the department cannot resist such a just claim on any ground. It has been often emphasised by the Supreme Court that a welfare state should not deny the just claim of its citizen on grounds of technicalities. Even the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssibility of the refund claim. That section is not intended to cover the refund which is sought as directed by the department or else asking the party to seek refund becomes an empty formality and waste of public fund and time. 6. The appellants had also contended that duty had been paid under protest, if that be so, then, the authorities below were not correct in holding that the claim is barre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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