VEDANTA LTD. Vs. COMMISSIONER OF CUSTOMS (PORT)

JUDGEMENT

(1.) We have heard learned counsel for the parties.

(2.) The petitioner had paid the customs duty for export of goods in advance. However, the goods for export were short shipped. The petitioner has applied for refund of the amount of customs duty paid in excess.

(3.) Learned counsel for the Commissioner of Customs (Port) states that the application for refund was made beyond the time prescribed.