TMI Blog2010 (6) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... s case I find that the appellant is claiming the refund of the 4% Addl. Duty; paid which was not leviable on the appellant. - refund claim has been dismissed being time-barred and there is no findings has been given on merits - remand back the matter to the original adjudicating authority - C/325/2009-Mum - A/285/2010-WZB/C-IV/(SMB) - Dated:- 23-6-2010 - Shri Ashok Jindal, Member (J) REPRES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the same was upheld by the Commissioner (Appeals). Against that order the appellant is before me. 4. The learned Advocate on behalf of the appellant submitted that in this case the duty has been paid by the appellant which was not payable by the appellant. Hence, the department should not have accepted the duty which was not leviable on the appellant. Hence, the time-bar provision is not appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re Section 27 of the Act can, therefore, obviously apply if any only if, the refund that is being sought is of customs duty otherwise leviable under the Act." 5. Considering the fact as held by the Hon'ble High Court of Delhi, provisions of Section 27 of the Act applies only when the refund that is being sought is of customs duty otherwise leviable under the Act. In this case I find that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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