2002 (6) TMI 107 - AT - Customs

Summary

Issues involved: Whether the refund claim filed by M/s. Goodyear India Ltd. is time-barred under Section 27 of the Customs Act.

Summary:
The Appellate Tribunal CEGAT, New Delhi, addressed the issue of the time limit for filing a refund claim under the Customs Act in the case of M/s. Goodyear India Ltd. The Tribunal considered the initial filing date of the refund claim, which was on 16-4-99, and the resubmission date on 25-6-99. The Tribunal held that the time limit for filing the refund claim should be computed from the initial filing date, not the resubmission date. This interpretation was supported by a previous Tribunal case and was found to be valid in this instance as well. The Tribunal noted that no show cause notice was issued to the Appellants regarding the denial of the refund claim based on the time limit, and the Dy. Commissioner did not address this issue in the adjudication order. Therefore, the Tribunal concluded that the refund claim was not time-barred and should not be denied solely on the grounds of exceeding the time limit specified in Section 27 of the Customs Act.