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TMI Blog2018 (1) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. ORDER The appellant is in appeal against the impugned order wherein the claim of drawback under Section 74 of the Customs Act, 1962 has been denied by the ld. Commissioner (A) as barred by limitation. 2. The facts of the case are that the appellant filed the bill of entry for importation of 20 types of Dietary Supplements. As the appellant did not produce certificate from FSSAI, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 26A of the Customs Act, 1962 has been rejected as well as under Section 74 of the Act. The said order was challenged by the appellant before the ld. Commissioner (A) who held that the claim filed under Section 74 of the Act is barred by limitation. Aggrieved from the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that as the appellant have claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act and during the course of pending of said proceedings, on realising that although the claim under Section 26A is not maintainable, they filed refund claim under Section 74 of the Act. In that circumstance, filing the refund claim under wrong provisions does not disentitle the legitimate claim of the appellant. Substantive right of the appellant to file their claim under the correct prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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