1999 (9) TMI 244

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..... sundaram, Member (J)]. The appellants herein imported mobile phones from M/s. Siemens AG, Germany. In the case of Bill of Entry No. 300549 and 300565 duty was paid on the goods covered by these Bills of Entry on 19-1-1996. Claims for refund of duty paid on these two Bills of Entry were filed on 19-7-1996. The authorities below have rejected the claim on the ground of limitation, holding that .....

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..... ing regard to the clear language of Section 27 of the Customs Act, which provides that any person claiming refund of duty ...... paid by him in pursuance of an order of assessment or borne by him may make an application for refund of such duty.......before the expiry of six months from the date of payment of duty........ , we agree with the learned Counsel that the claim has been filed within tim .....

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