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TMI Blog2013 (1) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... provision. It is submitted that the shipping bill was filed for re-export on 10.06.11. As the appellant is requesting for an opportunity to put across to the Commissioner the circumstances in which they could not make an application at the appropriate stage for extension of time for re-export, the party can be given an opportunity to make a representation to the Commissioner. If they do so within seven days from the date of receipt of a certified copy of this order, the Commissioner of Customs concerned shall consider the same on merits and take a fair decision thereon after giving the party a reasonable opportunity of being personally heard. - C/193/2012 - 945/2012 - Dated:- 14-12-2012 - Shri P.G. CHACKO, J. Shri M.N. Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on sufficient cause being shown by the exporter. In the instant case, it is not in dispute that the goods were re-exported within three months from 18.03.11 (the date on which the proper officer of Customs issued order under Section 47 of the Act for clearance of the goods for home consumption). It is also not in dispute that the party did not apply to the Commissioner for extension of time under the first proviso to Section 26A (1) of the Act. Strictly speaking, this is a sufficient ground for getting a refund claim. 2. From the records of this case, it appears that the original authority considered the following three issues:- a) Limitation of time aspect b) Merits of the case and c) Doctrine of unjust enrichment It he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appropriate stage for extension of time for re-export. I am of the view that, as the refund claim is neither barred by limitation nor by unjust enrichment, the party can be given an opportunity to make a representation to the Commissioner. If they do so within seven days from the date of receipt of a certified copy of this order, the Commissioner of Customs concerned shall consider the same on merits and take a fair decision thereon after giving the party a reasonable opportunity of being personally heard. I hasten to add that anything contained in this order shall influence the Commissioner while taking a decision on merits. 4. The appeal is disposed of in the above terms. (Order dictated and pronounced in the open Court) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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