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TMI Blog1990 (10) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... We have heard Sri Pradeep Jain, learned Advocate with Shri P. Pal, Manager of the appellant Company for the appellants and Sri R.M. Ramchandani, learned SDR for the respondent. 4. Sri Pradeep Jain appearing for the appellants submitted that the appellants were advised by the Department to claim refund as per letter dated 20-1-1982, after the expiry of six months, which was received by them on 21-1-1982 and on the very day the refund application was filed. He contended that duty was paid under protest and in view of the fact that intimation was received by the Department at late and refund was claimed at the earliest on intimation, the period of limitation prescribed under Section 27 of the Customs Act, 1962 is not applicable to the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by both the par ties there was no payment within the meaning of Section 40 of the Sea Customs Act, 1878 even though it is equivalent to payment otherwise. 5. On the other hand Sri Ramchandani appearing for the Revenue argued that the duty was not paid under protest. He said that this point was not raised before the authorities below but it was raised for the First time before the Tribunal. Further endorsement on triplicate copy of the Bill of Entry shown by the appellants regarding payment of duty under protest pertains to only duty paid on landing charges and in this connection he drew our attention to the counter-affidavit filed by the concerned Collector. Sri Ramchandani ably assisted by Sri M.S. Arora, JDR vehemently argued that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the intimation was sent by the Department after the expiry of the period under that Section. There is no Section or Rule which deals with refund claim except Section 26 27 of the Customs Act, 1962. Section 26 deals with refund of export duty in certain cases and rest is dealt by Section 27 of the Act. Section 27(4) specifies save as provided in Section 26, no claim for refund of any duty shall be entertained except in accordance with the provisions of this Section . According to this Section there should be an application to claim refund and it should be within prescribed time where duty was not paid under protest. The authority under this Section cannot grant refund unless an application is there other than refund of duty arises as a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following words :- When the duty has been levied without the authority of law or without reference to any statutory authority or the specific provisions of the Act and the Rules framed thereunder have no application, the decision will be guided by the general law and the date of limitation would be the starting point when the mis take or the error comes to light. But in making claims for refund before the departmental authority, an assessee is bound within four corners of the statute and the period of limitation prescribed in the Central Excise Act and the Rules framed thereunder must be adhered to. The authorities functioning under the Act are bound by the provisions of the Act if the proceedings are taken under the Act by the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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