2008 (7) TMI 659

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..... [Order]. - Heard both the sides and perused the records. 2. Refund claim of Rs. 3,47,752/- filed by the appellants has been rejected as time-barred under Section 27(1)(b) of the Customs Act, 1962, as the same was filed after the expiry of six months. The claim was filed on the ground that the goods imported were not delivered to them. 3. The appellants have submitted that they were .....

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..... d the findings of the lower authorities. 5. I find that KRIBHCO are a Co-operative Society. The Government of India is a major share-holder in the Organization (i.e., about 67%). This does not make them the Government of India Organization. There are other Co-operative Societies, which are also holding shares in the Organization. Government of India is controlling body in their case as it is .....

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..... no findings have been recorded by them in this regard. This is an altogether totally new plea which has been raised by the appellants for the first time before the Tribunal and, therefore, cannot be considered at this stage. 7. The impugned order passed by the Commissioner (Appeals) is upheld and the appeal is rejected. (Pronounced in Court on 4-7-2008)
Case laws, Decisions, Judgements .....

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