TMI Blog2016 (12) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... how the said error was not noticed by the appellant till March 2003 when they filed the refund claim. Be that as it may, When the bills of entry were finalised and the goods were assessed under the Customs Act, 1962, any refund claim that arises in respect of such finally assessed bills of entry are governed by the provisions of Section 27 of the Customs Act, 1962 which provides for filing of refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim filed by the appellant. It is the case of the appellant that the appellant had, during the year 1991-92 filed various Bills of Entry for imports of machinery under EPCG licence scheme and discharged customs duty on a higher rate, despite the appellant being eligible for concessional rate of duty being manufacturer of jute products. It is the submission of the learned counsel that Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his submission that Article 265 of the Constitution of India states, no tax is leviable without the authority of law can be retained by the government. It is submission that not granting of exemption to the appellant by the Customs officers means that tax is collected without the authority of law and the appellant should have been granted the refund. He relied upon various judgments: (i) ISRO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were finally assessed in 1991-92, we are at loss to understand how the said error was not noticed by the appellant till March 2003 when they filed the refund claim. Be that as it may. When the bills of entry were finalised and the goods were assessed under the Customs Act, 1962, any refund claim that arises in respect of such finally assessed bills of entry are governed by the provisions of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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