Customs law limitation governs agricultural produce cess refunds where payments are treated as final, not provisional deposits.

Section 5A of the Agricultural Produce Cess Act, 1940 applies the Customs Act, 1962 to levy, collection, refunds and exemptions for the cess, so refund claims are tested under the customs law framework. Where claims were filed beyond six months, and the record did not show that the payments were merely provisional deposits made on anticipated assessments, the payments were treated as final. On that basis, the statutory limitation for refund under the customs regime applied, and the refund claims were held to be barred by limitation.

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Issues: Whether refund claims for agricultural produce cess were governed by the Customs Act and, if so, whether claims filed beyond six months were barred by limitation.

Analysis: Section 5A of the Agricultural Produce Cess Act, 1940 makes the provisions of the Customs Act, 1962 applicable to levy, collection, refunds and exemptions in relation to the cess. Refunds were therefore to be tested on the basis of the customs law framework. The claims in question were filed after the expiry of six months, except in one instance, and the record did not establish that the payments were merely anticipated deposits made on provisional assessments. In the absence of material showing provisional assessment, the payments were treated as final, and the statutory limitation for refund under the customs regime applied.

Conclusion: The refund claims were barred by limitation and the order granting refund could not be sustained.

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