COMMISSIONER OF CUSTOMS Vs. KABADI CHIKKANAGUSA AND SONS

JUDGEMENT

(1.) APPEAL by the Commissioner of Customs against the order passed by the CESTAT wherein the Tribunal took the view that an effort on the part of the Department to recover any excess refund to the tune of Rs. 2,30,687/ - as amount wrongly refunded in terms of the earlier order passed on refund claim and refunded in terms of cheque dated 15 -9 -1999 for a sum of Rs. 2,30,687/ - through its authorised Custom House agent M/s S. Natesa Iyer & Co who incidentally had also functioned as the agent for the clearance of the goods at the time of import, was barred by the period of limitation as prescribed in Section 28 of the Customs Act 1962.

(2.) THE refund claim had been made by the importer, who had earlier imported certain weaving machines which was used in the manufacturing activity of the importer and for which a total duty of Rs. 16,88,555/ - had been paid in terms of bill of entry dated 31 -3 -1999.

(3.) IT also appears that the revenue had followed up by issuing a notice to the importer also, and the very notice dated 14 -3 -2000 served on the importer on 3 -4 -2000.