9911796707
TMI Blog2023 (12) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- This Court finds that the decision relied upon by learned AR in the matter of Cummins Technologies India Pvt. Limited vs. UOI [ 2023 (9) TMI 199 - BOMBAY HIGH COURT] pertaining to not pursuing remedies or due diligence was in that matter pertained to statutory period of filing appeal before the Hon ble Bombay High Court having expired and the question therefore of entertaining writ was refus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Appeal allowed. - HON BLE MR. SOMESH ARORA, MEMBER ( JUDICIAL ) Shri Gunjan Shah, Chartered Accountant for the Appellant Shri Sanjay Kumar, Superintendent (AR) for the Revenue ORDER SOMESH ARORA : Matter pertains to excess duty of customs having been paid on the payment of Customs gateway as the initial payment made could not generate receipt as on 12.10.2012 i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt paid without authority of law and limitation prescribed under Section 27 of Customs Act, 1962 but reasonable time shall apply. They also relied upon the decision as reported in 2022 (61) GSTL 364 (Tri. Mad.) dated 02.12.2021 in the matter of S. Sakthikumar vs. Commissioner of GST Central Excise, Madurai as well as Hon ble Madras High Court reported in 2018 (18) GSTL 410 (Mad.) in the matter 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed. Additionally the mistake was not considered bonafide and due care and diligence was found lacking therefore the Hon ble Court viewed that claim was correctly rejected on the ground of limitation as per applicable Section 27 read with Section 128 of Customs Act, 1962. As against this, Hon ble Gujarat High Court considered two years a reasonable period when the duty was paid by mistake. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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