SYNTHETICS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) N .K. Jain, J 1. This appeal under Section 96 of the Code of Civil Procedure is directed against the judgment dated 20.3.1991 passed by Vth Additional District Judge, Ujjain, in Civil Suit No. 24 -B/89, dismissing suit of the appellant - - Plaintiff on the ground that jurisdiction of Civil Court was barred in the matter.

(2.) THE suit giving rise to this appeal was filed against Union of India for refund of Rs. 65,907.60, which, according to the plaintiff, was paid in excess while paying custom duty the provision of Customs Act, 1962, (for short, 'the Act of 1962'), on the goods imported by the appellant - - Plaintiff in connection with the manufacturing activity of its factory situated at Ujjain. According to the plaintiff he learnt about the excess payment on 2.7.1987 and whereupon he, on 2.7.1987, filed a refund claim before the Assistant Collector, Customs and Central Excise, Ujjain. The said claim was rejected by the Assistant Collector on 2.6.88 on the ground that it was barred by limitation as provided Under Section 27(1) of the Act of 1962. Plaintiff after serving the respondents with a notice Under Section 80 of CPC filed suit before the Court below for recovery of the said excess amount. The suit was resisted by the defendants who, inter -alia, contended that jurisdiction of Civil Court was barred in the matter. The trial Court framed a preliminary issue regarding jurisdiction of the Court and vide its judgment impugned upheld the defandant's objection and dismissed the suit as not maintainable.

(3.) SUB -section (1) of Section 27 of the Act of 1962 provides that a person claiming refund of any duty may make an application for refund of such duty to the Assistant Commissioner of Customs within the specified time limit. Sub -section (2) authorises the Assistant Commissioner of Customs to make order for refund if he is satisfied as to the claim of the applicant. Sub -section (3) confers exclusive jurisdiction on the Assistant Commissioner with regard to any such claim for refund and thus reads as follows: (3) Nothwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the regulations made thereunder or any other law for the time being in force, no refund shall be made except as provided in Sub -section (2).