TMI Blog2008 (7) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd reiterated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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