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2015 (8) TMI 290 - SUPREME COURT

2015 (8) TMI 290 - SUPREME COURT - 2015 (319) E.L.T. 546 (SC) - Recovery of duties erroneously refunded Extension of limitation period - Whether customs authorities could invoke provisions of Section 28 of Customs Act, 1962, to avail benefit of extended period of limitation Held that:- original licence holder, had deliberately suppressed fact of having availed Modvat credit under Rule 57A of Central Excise Rules, 1944, and thereby made willfully wrong declaration to licensing authority to ob .....

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ina Sehgal and Mrs. Manik Karanjawala, Advocates, for the Appellant. Shri Subas C. Acharya, Rajiv Nanda, B.K. Prasad, Ms. Shravani Shekhar and Rajan Narain, Advocates, for the Respondent. ORDER The only question in the present appeals is as to whether the customs authorities could invoke the provisions of proviso to Section 28 of the Customs Act, 1962, to avail the benefit of extended period of limitation. 2. In the facts of the present case, we find that the original licence holder, namely .....

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