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TMI Blog2009 (12) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... garaju, SDR, for the Respondent. [Order]. - The appellants herein filed ex-bond Bill of Entry on 28-5-90 for clearance of Nylon Zippers in coils, seeking payment of duty @ 100% + 50%. The duty @ 150% + 45% was levied on the goods; the importer moved the Hon'ble High Court, Chennai by filing W.P. No. 6829/90; by interim order, the differential duty was directed to be paid and the differential duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on incidence of duty to their customers. Refund claim was rejected by the Deputy Commissioner on the ground of time-bar as the duty was paid in 1990 while the claim for refund was filed only in July' 05 (reminder of the appellants was treated as claim for refund). The Deputy Commissioner's order was upheld by the Commissioner (Appeals). Hence this appeal. 2. I find that the Hon'ble High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted Revenue when the case was called. The question of rejection of the refund claim as time-barred does not arise as the direction for refund was in terms of Hon'ble High Court's order dated 16-9-98 which the Customs authorities were bound to implement by sanctioning the refund. The High Court's order stands unchallenged by the Revenue. I, therefore, set aside the impugned order rejecting the clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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