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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 ..... sions 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, 1962 - Decided against assessee. - C/126/2012 - FINAL ORDER No.40418/2013 - Dated:- 20-9-2013 - Mathew John, J. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsion from 100% EOU to EPCG scheme. After detailed verification by both Mettupalayam Range Office and Coonoor Divisional Office, no due certificate was issued vide letter C.No.VIII/16/02/2010 dt.6.10.2010. 2. Later, on 11.3.2011, appellant filed refund claim for Rs. 1,80,109/- on the ground that duty calculated by them and paid by them was in excess of what they should have paid and therefore ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin 6 months and hence refund should be granted. 4. Opposing the prayer, Ld. AR for Revenue submits that at the relevant time, there was clear provision that any application for refund of customs duty is to be made within 6months from the date of payment of duty and there is no scope for reading any other expression into the provisions of section 27 of the Customs Act. He relies on the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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