9911796707
TMI Blog1996 (9) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... 985. In the month of July, 1985, the Petitioners received from the Assistant Collector of Customs, Group H, letter dated 1st July, 1985, stating that there was excess recovery of Rs. 25,136.10 by the Department and that, therefore, the Petitioners should approach the Customs Authorities within the prescribed time limit as mentioned in the Customs Act, 1962 (hereinafter referred to as the "Act"). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because the Petitioners have not asked for any refund on the ground that the Petitioners had illegally or wrongfully paid the Custom Duty. The Petitioners had made an application for recovery of Rs. 25,136.10 as pointed out by the Audit Department on the ground of error in calculation. That application was filed within 17 days from the receipt of the letter dated 1st July, 1985. Learned Counsel, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.In this view of the matter, this Petition is allowed. The impugned Order passed by the Assistant Collector of Customs and confirmed in Appeal by the Collector of Customs (Appeals), Bombay, and CEGAT is quashed and set aside. The Respondents are directed to refund the amount of Rs. 25,136.10 to the Petitioners on or before 30th November, 1996. Rule made absolute in the above terms. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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