9911796707
TMI Blog2013 (5) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Commissioner by the order in original 26.08.2010. Thereafter goods were ordered to be re-exported to the original supplier. The amount of Rs. 3,26,954/- was paid by the importer as duty against the Bill of entry in question. Since amount was paid as duty to Custom by the importer, the provision of section 27 of the Custom Act, are applicable to the present case. Since the duty was paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2010, TR-6 Challan dated 01.06,2010, along with copy of order in original dated 26.08.2010 passed by Additional Commissioner of Custom. Refund claim was rejected by original authority as time bared. The appellant filed an appeal before the Commissioner (Appeal) upto vide impugned order rejected their appeal. 3. The Ld. Counsel appearing for the appellants submits that in the present case, the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year from date of payment of duty. Since the amount was paid as duty, the provisions of section 27 are squarely applicable to the present case. 5. After hearing both sides I find that the issue involved in the present case whether provision of section 27 of Customs Act, are applicable. In this caserefund was filed by the appellant on 21.09.2011. I find the appellant being importer filed Bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
