Customs refund limitation: Government undertaking could not claim extended time, and delay condonation was unavailable.

A Government undertaking could not claim the extended one-year limitation for a customs refund available to Government itself, because it was not Government per se. The refund claim was therefore barred by limitation. The Tribunal also declined to condone a twelve-day delay, as it had no statutory power to do so. The appeal was rejected and the order refusing refund was sustained.

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Issues: Whether the appellant, being a Government undertaking and not Government per se, was entitled to the extended period of one year for filing a refund claim under the customs refund provision; and whether the Tribunal could condone a delay of twelve days in filing the claim.

Analysis: The importation was made by a Government undertaking and not by Government itself, so the extended limitation available to Government under the refund provision was held inapplicable. The plea for condonation of the short delay was not accepted, as the Tribunal recorded that it had no power to condone such delay.

Conclusion: The refund claim was barred by limitation and the alternative plea for condonation of delay failed.

Final Conclusion: The appeal was rejected and the order refusing refund was sustained.

Ratio Decidendi: The extended limitation for refund claims available to Government cannot be claimed by a Government undertaking that is not Government per se, and the Tribunal cannot condone delay where the statute does not confer such power.

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