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Issues involved: Refusal of refund of duty paid by Customs Authorities based on final levy, application for refund dismissed as time-barred under Section 27 of the Customs Act, 1962.
Summary: 1. The Supreme Court considered the question of whether Customs Authorities were justified in denying a refund of duty paid, which had become final after being contested at all departmental levels. The appellant had paid the duty without objection, later seeking a refund based on a different case's decision. However, the refund applications were rejected as time-barred under Section 27 of the Customs Act, 1962. 2. The Court found no fault in the authority's decision to reject the refund application. Once a duty levy order becomes final, refund cannot be granted solely due to a different interpretation in another case, even if the payment was made under a mistake of law. The authority must adhere to the provisions of Section 27 of the Act, and if an application is delayed, it must be rejected as time-barred. 3. The Court distinguished the present case from Patel India (P) Ltd. v. Union of India, highlighting that the decision in that case was based on the Sea Customs Act, 1878, and was not applicable to the current scenario. The Court clarified that the facts in the instant case did not align with the circumstances of the earlier case, thus providing no assistance to the appellants. 4. Consequently, the Court upheld the impugned order, concluding that there was no basis for interference. Both appeals were dismissed, with no costs awarded to either party.
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