TMI Blog1991 (6) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... ts for refund. The brief facts of the case are that, the appellants exported a quantum of 55 M/T of crushed mica scrap to Poland under S/Bill No. E-86 dated 12-12-1986 per vessel M.V. Lemino on payment of export duty of Rs. 79819.47. But it so happened that a quantum of 30.625 M/T of this consignment was not approved by the foreign buyer, and the same were returned to India. It reached India under the bill of entry No. I-66 dated 9-2-1988. On receipt of the rejected quantum the appellants shipped to the foreign buyer another quantum of 30.625 M/T of crushed mica scrap as replacement on payment of export duty of Rs 44,444.93 under S/Bill No. E-105 dated 19-2-1988. 2. In the meanwhile the appellants having understood that a part of the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reach India and this date is 9-2-1988, which is beyond the period of one year, as prescribed under Section 26(b) of the Customs Act, 1962. It was the contention of Sri Sarkar that the date of shipment by the foreign buyer i.e. 24-11-1987 is not relevant for the purpose of computing the period of limitation under Section 26(b) of the Customs Act, 1962. 5. Sri Raja Ram, in reply, contended that the buyer is a foreign buyer and they may not be aware of the Indian Law and taking into consideration the whole spirit of the Act, the relevant date is 24-11-1987 and not 9-2-1988. 6. I have considered the submissions of both the sides. On going through the appeal memorandum it was observed that the appellant had contended that the case of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Section 26 of the Customs Act relates to refund of export duty in certain cases. Therefore, this case squarely falls within the ambit of Section 26 of the Customs Act, 1962. Three conditions are to be satisfied for claim of refund of the export duty. The first condition is that the goods are returned to the appellant otherwise than by way of sale, and the second condition is that the goods are re-imported within one year from the date of exportation. The third condition is that the application for refund of such duty should be made by the appellant before the expiry of six months from the date on which the proper officer makes an order for clearance of the goods. 8. In this case the goods are returned to the appellant otherwise than b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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