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TMI Blog2011 (6) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of Light House Act, 1927 (Act No.XVII of 1927) amounting to Rs.77,296/-. However, Light Dues were collected in excess i.e. 3 times every month. A refund claim for Rs.2,37,888/- was filed by the appellant to refund the excess Light Dues paid by them, which was returned by the original adjudicating authority. The appellants preferred an appeal before Commissioner of Customs (Appeals) Jamnagar, who dismissed the appeal as non-maintainable under Section 128(1) of Customs Act, 1962. An appeal was filed against this order of Commissioner (Appeals), which is under consideration now. 3. The appellants contended that the Light Dues were recovered by the proper authorities under sub-section (hh) of Section 2 of Light House Act, 1927, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 6. It is, therefore, clear that the Customs officer is the proper officer. With regard to the eligibility of refund of excess payment, Section 19 of Light House Act, provides that where Light Dues have been paid in respect of any ship in excess of the amount payable under this Act, no claim to refund of such excess payment shall be admissible, unless it is made within six months from the date of each payment. 7. I also find that the directions contained in Instruction No.17, dt.19.5.50 issued by Collector of Customs, Jamnagar, notifying the rules governing Light Dues; state that the Light Dues are in principle recovered at all Ports in the Collectorate of Customs, Jamnagar. 8. In view of the above, it is sufficien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Indian Oil Corporation Ltd. Vs CC Visakhapatnam 2007 (212) ELT 81 (Tri-Del), has observed as under: 5.We are in agreement with the? revenue. From the scheme of collection, issue of receipt and recovery of light house dues, it is clear that for all these purposes the Act recognizes Customs Collector as the proper officer. Section 19 which refers to refund of excess payment does not specifically stipulates proper officer. However, since refund is only incidental to collection and recovery, it is to be held that proper officer for refund of excess payment under the Act would also be Custom Collector. A contrary view would lead to a vacuum in the legal arrangements. In view of this, we are of the opinion that the order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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