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TMI Blog1986 (2) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... cording to him are the questions of law arising out of the order-in-appeal to the High Court after drawing a statement of the case. 2. We heard Shri S.N. Parikh, Advocate for the applicants and Shri N.K. Pattekar for the respondent Collector. We perused our Order-in-Appeal CD(T)(BOM) Appeal No. 176/81. 3. The brief facts of the appeal were: The present applicants application for refund of duty was rejected by the Assistant Collector of Customs as barred under Section 27(1) of the Customs Act. On appeal, the Appellate Collector also rejected holding that the provisions of Section 27(1) are mandatory. In the revision application filed before the Government of India which stood transferred to the Tribunal for being heard as an appeal the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, and as such, question (f) of para 8 of the application arises. He had not addressed any arguments with regard to questions at (g) and (h). Shri Parikh relied on the decision of the Bombay High Court reported in 1985 (22) E.L.T. 334 (BOM) I.T.C. Ltd. v. M.P. Chipkar and Others in support of his contention that Section 27(1) would not apply to cases where duty had been levied and collected without authority of law. 6. Shri N.K. Pattekar appearing for the respondent Collector however, submitted that the period of limitation prescribed under Section 27(1) is mandatory. The authorities constituted under the Customs Act are bound by that provisions and the general law of Limitation Act is inapplicable. In that connection Shri Pattekar relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the provisions of Section 27(1) are applicable to refund claims made in respect of the goods which were imported but were short delivered or found missing had come up for consideration before the Tribunal in more than one appeal. This Bench and all other Benches have consistently held that the provisions of Section 27(1) of the Customs Act are attracted to such claims, and further held that the authorities constituted under the Customs Act cannot go behind the provisions of the Act. This provision came up for consideration before the Special Bench of the Tribunal in Appeal No. CD(SB)(T) 20/82-D, Miles India Ltd. v. Appellate Collector of Customs, Bombay [1983 E.L.T. 1026 (CEGAT)]. The question posed in that case read: the short questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard for some time and it was indicated that the Customs Authorities, acting under the Act, were justified in disallowing the claim for refund of as they were bound by the period of limitation provided therefor under Section 27(1) of the Customs Act, 1962 learned Counsel for the appellant sought leave to withdraw the appeal. We accord their leave to withdraw the appeal, but make it clear that the order of the Customs, Excise Gold (Control) Appellate Tribunal suffer from no infirmity. If really the payment of the duty was under a mistake of law, the appellant may seek recourse to such alternative remedy as it may be advised. The appeal is accordingly dismissed as withdrawn . 9. Further, in Madras Rubber Factory Ltd. v. The Union of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of which refund was sought were imported into India. They were chargeable to duty. Refund was sought on the ground that after the import they were found missing. Neither the Assistant Collector nor the Appellate Collector nor this Bench went into the merits of the claim. This Bench particularly did not record a finding that the claim was not admissible under Section 23(1) of the Customs Act. The rejection was on the ground of limitation provided under Section 27(1) of the Act. The view taken by the Custom Authorities as well this Bench is in confirmity with the view of the Supreme Court referred to in the preceding paragraph. It may be stated here that inspite of the decision of the Special Bench in Miles India [1983 ECR 242D (CEGAT)], t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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