1986 (8) TMI 71

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..... Yarn. The petitioners had imported Glass Fibre Yarn from Marglass, England and Itoman, Japan from January 1979 onwards, and the Customs duty as well as the additional duty/countervailing duty referred to in Section 3 of the Customs Tariff Act, 1975 was duly paid. Glass Fibre Yarn falls under Item 22-F of the First Schedule to the Central Excises Salt Act. The petitioner had imported between the .....

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..... ent, claiming refund of amount of additional duty. The applications were rejected by the Assistant Collector on the ground that the applications were time barred under Section 27 of the Customs Act. The appeals preferred by the petitioners before the Collector of Customs (Appeals) Bombay met with the same fate by order, dated July 30, 1982. The petitioners have approached this Court by filing pres .....

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..... learned counsel appearing on behalf of the respondents, had to concede that the petitioners are entitled to the relief in view of several decisions of this Court. 4. Accordingly, rule is made absolute in terms of prayer (a) and the Assistant Collector of Customs is directed to ascertain the amount of refund which the petitioners are entitled to in respect of 21 consignments imported between Janu .....

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