1994 (12) TMI 195 - AT - Customs

Summary

The appeal was filed by the Revenue against a refund claim of Rs. 1,77,400/- for excess Customs duty paid due to an arithmetical error. The refund claim was initially sanctioned but later deemed time-barred. The appellate tribunal upheld the refund, citing Section 154 of the Customs Act which has no time limitation. The decision was based on a previous case law [Hindustan Fertilizer Corporation v. Collector of Customs, 1993 (63) E.L.T. 648]. The appeal was rejected, and the impugned order was upheld.