ASSOCIATED PIGMENTS LTD. Vs. COMMISSIONER OF CUSTOMS, CALCUTTA

JUDGEMENT

(1.) BRIEFLY stated the facts of the case are as under :

(2.) AFTER hearing Shri R.K. Roy, learned JDR for the Revenue, we find that the issue is settled by the various decisions relied upon by the learned Advocate. Section 18 of the Customs Act deals with provisional assessment of duty. Sub -section (2) of Section 18 provides as under :

(3.) A reading of the above provisions clearly shows that in case duty has been paid in excess the assessee would automatically become entitled to get refund of the same. As such the reasons of the authorities below that refund claim was not filed within six months from the date of payment of duty though filed within six months from the date of finalisation is barred by limitation does not convince us. We accordingly, set aside the impugned order by observing that limitation will not apply. However as the refund claim has not been discussed on merits, we remand the matter to the original adjudicating authority for decision on merits.