COMMISSIONER OF CUSTOMS Vs. ETERNIT EVEREST LTD.

JUDGEMENT

(1.) THE Revenue is aggrieved by the order of the Commissioner (Appeals) who has held that the claim for refund filed by the respondents herein was not barred by limitation under Section 27(1) of the Customs Act 1962, as the claim is for refund of duty paid on goods which did not land in India, and therefore the provisions of Section 27 are not attracted.

(2.) NONE appears for the Respondents in spite of notice hence on the ld. SDR and perused the records. The ld. SDR is correct in his submission that Section 27 of the Customs Act is applicable as that provision is the only one available for claim of refund filed by any person for any amount paid representing Customs duty. Since the amount for which refund has been claimed can only be treated as representing Customs duty, it is clear that Section 27 will govern such a case. Therefore the claim having been filed beyond a period of six months prescribed under the Section is barred by limitation. Therefore, I set aside the impugned order and allow the appeal of the Revenue.