TMI Blog2009 (7) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - C/920/2008-MUM - A/406-407/2009-WZB/C-IV/SMB - Dated:- 27-7-2009 - Shri Ashok Jindal, Member (J) Cross Objection No. C/CO/103/2008 Shri S.M. Vaidya, SDR, for the Appellant. Shri J.A. Pandya, Consultant, for the Respondent. [Order]. - This appeal is filed by the Revenue against the impugned order wherein the appellate authority set aside the order-in-original. 2. Brief facts of the case are that the respondent filed a Bill of Entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms. Being aggrieved with the said order the respondent preferred an appeal before the Commissioner (Appeals), who allowed the appeal and set aside the Order-in-Original with direction to Addl. Commissioner to process the respondent's refund claim. Aggrieved from the same the department is in appeal before me. 4. Heard. 5. On examination of the record, I find that the original adjudicating authority has rejected the refund claim as time-barred under Section 27(1)(ii)(b) of Customs Act, 1962. Further, the Commissioner (Appeals) by allowing the appeal, gave finding that the provisions of Section 27(1) of the Customs Act would not apply in this case and the excess amount should have been returned to the respondent by customs authorities 'su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the date of adjustment of duty after the final assessment thereof. (2) If one receipt of any such application the Asst. Collector of Customs is satisfied that the whole or any part of the duty paid by the applicant should be refunded to him, he may make an order accordingly. (3) Where, as the result of any order passed in appeal or revision under this Act, refund of any duty becomes due to any person, the proper officer may refund the amount to such person, without his having to make any claim in that behalf." 6. During the course of arguments the learned JDR submits that the provisions of Section 154 is not applicable in this case as Section 154 provides for clerical or arithmetical mistakes or error arising from any accidental sl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R. 555 (Kar.). 8. On thorough examination of the case laws placed before me and facts and circumstances of the case, I am of the opinion that 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 Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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