SUPREME EXPORTS AND ORS. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) CLAIMS for refund of export cess paid by the appellants herein have been rejected on the twin grounds of limitation and non -production of original documents.

(2.) I have heard both sides. The claims have been filed well beyond a period of six months from the date of payment of cess and it is not the case of the appellants that duty has been paid 'under protest'. Therefore, since the claims for refund have not been filed within the statutory period of limitation prescribed under Section 27 of the Customs Act, 1962, they have been rightly held to be barred by limitation. The plea of the assessees that levy of cess on prawns has been declared as unconstitutional and in the case of unconstitutional levy, the question of limitation does not arise, is not tenable for the reason that there is no order holding levy of cess on prawns to be unconstitutional and what the Tribunal held in its decision reported in which was upheld by the Hon'ble Madras High Court in its decision reported in was that exports of prawns/shrimps were not exigible to levy of cess under Section 3 of the Agriculture Produce Cess Act, 1940.