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M/s Sesa Goa Ltd Versus Commissioner of Customs (Port) Kolkata

2015 (6) TMI 220 - CESTAT KOLKATA

Denial of refund claim - Bar of limitation - Payment of excess export duty as there was short shipment of export goods - Held that:- Commissioner(Appeals) has recorded a categorical finding in relation to the plea of the Appellant that what have been .....

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ection of duty under the provision of law declared later as ultra vires, hence the provisions of Section 27 of Customs Act,. 1962 is applicable to the present refund claims in view of the principle of law settled by the Hon'ble Supreme Court in Mafat .....

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r I P Lal, Member (T),JJ. For the Appellants : Shri Mukesh Laddha, CA Assisted by Ms Sneha Arya, ACA For the Respondent : Shri A K Das, Spl. Counsel ORDER Per: D M Misra: This is an appeal filed against order-in-appeal No. KOL/CUS/CKP/05/10 DATED-11/ .....

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there was short shipment of export goods. Consequently, they filed refund claims on 28th August, 2008 and 29/10/2008, admittedly, after six months from the date of payment of duty. The refund claims were rejected on the ground of time bar. Aggrieved .....

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eously, the same was paid. It is his submission that therefore, the amount collected as 'duty' does not satisfy the definition of duty prescribed under Section 2(15) of the Customs Act, 1962. Accordingly, the said amount erroneously collected .....

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enue submitted that the duty has been paid initially and later claimed as refund on account of short shipment of goods exported, therefore, refund claim ought to have been filed within the time limit prescribed under Section 27 of the Customs Act, 19 .....

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re, cannot travel beyond the statute. He further submits that in view of the judgment of the Hon'ble Supreme Court, relied upon by the Ld. Commissioner (Appeal), in Mafatlal Industries Ltd. Vs. Union of India reported in 1997 (89) ELT 247 (SC), t .....

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