TMI Blog2002 (6) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified in Section 27 of the Customs Act. 2. I heard Shri Amit Bhagat, learned Advocate, on behalf of the Appellants and Shri S.C. Pushkarna, learned D.R., for the Revenue. The Dy. Commissioner has rejected refund claim filed by the Appellants on the ground that the duty of customs was paid on 2-11-98 whereas refund claim was filed on 25-6-99 which is beyond the period of 6 months specified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitial refund claim was filed by the Appellants on 16-4-99 in respect of Customs duty paid by them on 2-11-98 as such the Appellants have filed the refund claim within the period of 6 months from the date of payment as such the refund claim is not time barred. This was the view expressed by the Tribunal in the case of CCE, Bolpur v. Bhandiguri Tea Estate, 2001 (134) E.L.T. 116 (Tribunal) wherein i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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