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Issues involved: Rejection of refund claim on account of time-bar u/s 27 of the Customs Act.
Summary: The appeal was filed against the Order-in-Appeal rejecting the refund claim due to time-bar. The Original authority stated that the refund claim was received after the prescribed time limit. The Commissioner (Appeals) upheld the decision. The appellant argued that the refund was related to marine cess paid under a mistake of law, hence not subject to time-bar. The JDR contended that the refund cannot be granted as the original assessment was not challenged, citing legal precedents. The Tribunal, after careful consideration, held that even in cases of illegal levy, refund claims must adhere to the time limit prescribed under the Customs Act, dismissing the appeal. In conclusion, the Tribunal upheld the rejection of the refund claim based on the time-bar provision u/s 27 of the Customs Act, emphasizing the importance of adhering to the prescribed time limits even in cases of illegal levy.
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