2006 (2) TMI 528

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..... an, Member, (J)]. This appeal arises from OIA No. 98/2003-Cus., dated 9-10-2003. The appellants claim to be a recognized Research body. They filed a refund claim within a period of one year in terms of Section 27 of the Customs Act which provides for filing a refund application within one year by Government or by any educational, research or charitable institution or hospital. The authoritie .....

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..... a research institution, that they are eligible to file the refund application within one year in terms of Section 27(1)(a) of the Customs Act. He submits that there is no dispute about the eligibility of refund claim with regard to the customs duty and additional duty exemption in terms of Notification No. 84/97-Cus., dated 11-11-1997 in respect of import consignment of Wood working machine and he .....

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..... filed within one year and the same is not barred by time. The rejection of the refund application on time bar is not legal and proper. The appeal is allowed by remand to the original authority for considering the refund application on merits. The original authority shall dispose of the matter within four months from the receipt of this order by granting an opportunity of hearing to the appellants. .....

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