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Issues involved: Determination of limitation period for refund claim u/s 27 of the Customs Act.
Summary: The appellants challenged the rejection of their refund claim as time-barred u/s 27 of the Customs Act. The refund claim was initially filed within six months but was returned by the Original Authority for rectification of deficiencies. After rectifying the defects, the appellants re-filed the claim. The issue was whether the original filing date or the re-filing date should be considered for limitation purposes. Citing the Tribunal's judgment in Goodyear India Limited case, it was held that the limitation period should be reckoned from the original filing date. Therefore, the refund application was deemed to be within the time limit. The matter was remanded to the Original Authority for a decision on the merits within four months. The learned SDR conceded the matter, and upon careful consideration, it was established that the refund application was initially filed within the prescribed time frame. Following the precedent set by the Goodyear India Limited case, it was determined that the limitation period should be calculated from the original filing date. Consequently, the application for refund was deemed timely, and the case was remanded to the Original Authority for further consideration and a decision on the merits within a specified timeframe. The appeal was allowed by remanding the matter for review.
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