SC: Exporters with Pending Applications Prior to Rule 96(10) Omission Entitled to IGST Refund  ||  Bombay HC to Scrap Law College Intake Cuts if Mumbai University Follows Prescribed Timelines  ||  Delhi HC Orders Removal of Derogatory Online Content Targeting Actress Tabu  ||  Madras HC Orders Interim Elected Panel to Manage State Bar Council Affairs Until New Committee Forms  ||  Patna HC: Whatsapp Messages Need Section 65B Certificate, Oral Evidence is Insufficient  ||  Allahabad HC: Denying Maintenance That Forces Wife into Destitution Violates Art 21 Right to Dignity  ||  Rajasthan HC Takes Suo Motu Notice of Structural Defects After IIT Bombay Warns Dome May Collapse  ||  Bombay HC: 0.1 Mg Above Alcohol Limit is Insufficient to Warrant a Drunken Driving Trial  ||  Supreme Court: Marking a Document as an Exhibit Does Not Prove its Contents  ||  Supreme Court: Unpaid Consideration Alone Does Not Invalidate a Sale Deed    

Prince Alloys Pvt. Ltd. v. Commissioner of Customs, Cochin - (Customs, Excise and Service Tax Appellate Tribunal) (23 Sep 2016)

Refund application beyond period specified could not be entertained unless refund was a consequence of declaration of provision as unconstitutional

MANU/CB/0130/2016

Customs

Appellant had imported Heavy Melting Steel Scrap. Appellant committed inadvertent mistake and paid excess amount in respect of Bills of Entry. Present appeal is against the impugned order passed by the Commissioner (Appeals) rejecting refund claim of the appellant being barred by time by upholding the Order-in-Original.

Appellant submitted that the excess amount has been paid due to clerical mistake and the same cannot be termed as duty and therefore the limitation period of six months provided under Section 27(1)(b) of the Customs Act, 1962 is not applicable.

Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. and also in the case of Sarita Handa Exports has held that any refund application beyond period specified under Section 11B of the Central Excise Act could not be entertained unless the refund was a consequence of declaration of a provision as unconstitutional. Therefore relying upon the decision of the Hon'ble Supreme Court, it was held that, there is nothing wrong in the impugned order and the refund claim filed by Appellant is time-barred.

Relevant : Section 11B of the Central Excise Act, 1944, Sarita Handa Exports (P) Ltd. vs. Union of India [MANU/PH/4882/2010 ]Mafatlal Industries Ltd. and Ors. vs. Union of India (UOI) and Ors. [MANU/SC/1203/1997 ]

Tags : REFUND   TIME BARRED   GRANT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved