Allahabad HC: Victim Compensation under POCSO Act Cannot be Withheld For Lack of Injury Report  ||  MP HC: Diverting Goods From Delivery Point is Misappropriation under S.407 IPC  ||  Delhi HC: Bar Associations are Not ‘State’ under Article 12 as They Do Not Perform Public Functions  ||  Delhi HC: Pending Probate Proceedings Do Not Prevent Filing FIR For Alleged Will Forgery  ||  Ker HC: Dismissal For Default Alone Cannot Justify Rejecting Restoration Plea For Lack of Vigilance  ||  SC: Disclosure Statements Alone Cannot Secure Conviction Without a Complete Chain of Evidence  ||  Supreme Court Orders Reporting of Student Suicides and Bans Denial of Classes or Exams  ||  SC: Govt Can Exclude Overqualified Candidates From Posts Requiring Lower Qualifications  ||  SC: Contracts to Hire Global Speakers For Media Summits are Not Taxable as Event Management Services  ||  SC: Mandatory Injunction Suit Alone is Not Maintainable When Plaintiff’s Title is Disputed    

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