TMI Blog2010 (7) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Excise Law should be applied - appellants is not acceptable as the duty which was collected was the customs duty, the amount was only determined equal to the excise duty, but the nature of duty remained the customs duty - refund of such customs duty paid by the appellants, the provisions of Customs Law is applicable and not that of Central Excise Law - refund claim was hit by time bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants, that since the duty paid was equal to excise duty, the limitation of 6 months under the Customs Act, 1962 should not be applied but the time-limit of one year for refund provided under the Excise Law should be applied. This ground taken by the appellants is not acceptable as the duty which was collected was the customs duty, the amount was only determined equal to the excise duty, but th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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