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TMI Blog2014 (2) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... d imported capital goods without payment of duty under Notification 52/2003-Cus. Dt. 31.3.03 as amended from time to time. Some time in the year 2010, they requested for conversion from 100% EOU scheme to EPCG scheme. Appellant submitted a letter to the Asst. Commissioner of Central Excise, Coonoor Division. Appellant themselves worked out the duty to be paid for conversion from 100% EOU to EPCG s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customs duty paid should have been claimed within 6 months from the date of payment of duty and, in this case, such claim was submitted only after 6 months. Aggrieved by the order of Asst. Commissioner, appellant filed appeal before Commissioner (Appeals) who upheld the order of the adjudicating authority. Aggrieved by the order of Commissioner (Appeals), the appellant filed this appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submissions on both sides. I agree with the argument of the Ld. AR for Revenue that Customs Act, 1962 has clear provisions to reckon the time from the date of payment of duty. This cannot be changed to some other date depending on the situation to be interpreted by each authority. Therefore, the decisions given by the lower authorities are in conformity with the provisions of the Customs Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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