2011 (3) TMI 537

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..... The appellants had only six months time from 24-5-2007 to file a refund claim - Decided against the assessee
Dr. Chittaranjan Satapathy, J. REPRESENTED BY : Shri P.C. Anand, Consultant, for the Appellant. Shri C. Dhanasekaran, SDR, for the Respondent. [Order]. - Heard both sides. 2. The original authority has rejected the refund claim filed by the 'appellants in respect of three Bills of Entry holding the same to be time-barred. The lower appellate authority has rejected the appeal of the appellants against the said Order-in-Original leading to this appeal. 3. Shri P.C. Anand, learned consultant appearing for the appellants states that in respect of these three Bills of Entry the appellant has paid the duty under protes .....

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..... s :- Section 27. Claim for refund of duty. - (1) Any person claiming refund of any duty and interest, if any, paid on such duty - (i) paid by him in pursuance of an order of assessment; or (ii) borne by him, may make an application for refund of such duty and interest, if any, paid on such duty to the Assistant Commissioner of Customs or Deputy Commissioner of Customs - (a) in the case of any import made by any individual for his personal use or by Government or by any educational, research or charitable institution or hospital, before the expiry of one year; (b) in any other case, before the expiry of six months, from the date of payment of duty and interest, if any, paid on such duty, in such form and manner as may be specifie .....

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..... of such judgment, decree, order or direction." 6. The main provision under Section 27(1) requires a refund claim to be filed within six months from the date of payment of duty. The second proviso to Section 27(1) states that the limitation of six months shall not apply where any duty has been paid under protest. Subsequently, the fourth proviso states that where the duty becomes refundable as a consequence of any judgment, degree, order or direction of the appellate authority, appellate Tribunal or any court, the limitation of six months shall be computed from the date of such judgment, decree, order or direction. I find that this provision has been inserted in the law with effect from 11-5-2007 and therefore is very much applicable .....

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