(1.) IN this revision application, transferred to this Tribunal and heard by us as an appeal pursuant to Section 131B of the Customs Act, 1962, the only issue that arises is a question relating to the bar of limitation prescribed in Section 27 -B of the Customs Act.
(2.) ADMITTEDLY , the duty on import was paid on 14 -1 -1976, without any protest whatsoever. A claim for refund under Section 27 of the Act was made to the Asst. Collector of Customs, Bombay on 10 -9 -1976, that is to say, beyond six months from the date of payment.
(3.) THE Assistant Collector of Customs, as well as the Appellate Collector rejected the claim on the ground of bar of limitation in terms of Section 27 -B of the Customs Act. The only submission made by Shri Ganesan in this appeal before us is that, notwithstanding the various decisions of the Tribunal in -