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Issues:
1. Rejection of refund claim as time-barred. 2. Applicability of Section 27 of the Customs Act, 1962. 3. Authority to grant refund beyond prescribed period. 4. Comparison with previous court decisions on similar issues. Analysis: The appeal was against the rejection of a refund claim by the Assistant Collector and Collector of Customs as time-barred, leading to the current appeal. The appellants argued that the refund application was filed promptly upon receiving advice from the Department, even though it was after the prescribed period. They contended that the limitation under Section 27 of the Customs Act, 1962 should not apply due to the circumstances. Reference was made to a Calcutta High Court decision supporting their stance, emphasizing that strict adherence to the limitation period should not be applied in certain cases. However, the Revenue argued that the duty was not paid under protest and that the Department was not obligated to provide intimation about the refund, maintaining that the Tribunal cannot grant relief beyond the statutory limitation period, citing relevant Supreme Court decisions. The Tribunal examined the submissions and records, noting that the protest by the appellants was specific to landing charges, not the classification relevant to the refund claim. It was questioned whether the Department was justified in rejecting the claim as time-barred when the intimation was sent after the prescribed period under Section 27. The Tribunal highlighted that there are no specific provisions other than Section 26 and 27 of the Customs Act, 1962 regarding refund claims. Section 27 mandates an application within the prescribed time for refund where duty was not paid under protest. The Tribunal emphasized that it cannot grant relief beyond the statutory period, even if intimated late by the Department, as it is bound by the Act's provisions. The Tribunal differentiated the cited Calcutta High Court decision, stating that the Tribunal must adhere to the Act's limitations. Ultimately, the Tribunal upheld the impugned order, dismissing the appeal. It reiterated the Supreme Court's stance that authorities, including the Tribunal, must abide by the statutory provisions and cannot grant relief beyond the Act's limitations. Parties seeking relief beyond the prescribed period may explore alternative remedies outside the statutory framework. The Tribunal concluded that the refund claim was time-barred based on the statutory provisions and previous court decisions, emphasizing the limitations imposed by the Customs Act, 1962.
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