9911796707
TMI Blog1983 (7) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... is revision application, transferred to this Tribunal and heard by us as an appeal pursuant to Section 131B of the Customs Act, 1962, the only issue that arises is a question relating to the bar of limitation prescribed in Section 27B of the Customs Act. 2. Admittedly, the duty on import was paid on 14-1-1976, without any protest whatsoever. A claim for refund under Section 27 of the Act was ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 809 (Associated Capsules (P) Ltd. v. C.C., Bombay), (7) 1983 E.L.T. 855 (Nayveli Lignite Corporation v. C.C., Madras), he would still press his contention that the claim for refund was not barred by limitation, particularly in view of the fact that it relates to countervailing duty which was not leviable at all and consequently, the three year period prescribed in terms of the Limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be instituted on the grounds of absence ab-initio of jurisdiction or a quasi-judicial authority acting in excess of jurisdiction. We had occasion earlier to distinguish cases where the jurisdiction of the Civil Court has distinguished from quasi-judicial authorities under the statute is invoked in a suit or a writ petition when the limitation prescribed in the statute ceases to be applicable an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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