1982 (12) TMI 193 - AT - Customs

Summary

The case involved a claim for refund of countervailing duty. The appellant did not file a refund application under Section 27 of the Customs Act, 1962. The Appellate Tribunal upheld the decision of the Appellate Collector, stating that a speaking order from the Original Authority was required before proceeding with the appeal. The appeal was rejected as no refund application was filed within the prescribed time limit.