TMI Blog2014 (6) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... alk about the refund of redemption fine and penalty. Therefore, the provisions of Section 27 of the Customs Act are not applicable to the facts of the case. Therefore, the orders of the lower authorities holding that the refund claim is time barred, is not sustainable - Decided in favour of assessee. - Appeal No.C/207/09-Mum - Final Order No. A/466/2014-WZB/C-IV(SMB) - Dated:- 4-2-2014 - Ashok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine and penalty paid by them. The said refund claim was rejected by both the lower authorities on the premise that as per Section 27 of the Customs Act, 1962, the refund claim is to be filed within one year from the relevant date and the appellant filed the refund claim beyond the period of one year. Aggrieved by the same, the appellant is before me. 3. Heard both sides and considered the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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