Appeal Granted: Refund Issued for Excess Customs Duty Paid Due to Glitch, Despite Late Filing Beyond Limitation Period.

The court allowed the appeal in favor of the appellant, granting a refund for the excess customs duty paid due to a technical glitch, despite the application being filed beyond the statutory limitation period. The court acknowledged the appellant's diligent efforts, including obtaining a Chartered Accountant certificate to substantiate the claim of double payment. The decision was influenced by legal precedents supporting refunds for payments made without legal authority, highlighting the appellant's lack of negligence. The decision was pronounced on 13.12.2023.

---

---

Issues involved: Excess duty of customs paid, refund application beyond the limitation period, bonafide mistake in payment, due diligence in pursuing remedies.

Summary:

Excess Duty of Customs Paid: The matter pertained to the appellant making excess duty payment on the Customs gateway due to a technical glitch in the system, resulting in double payment on the same date. The receipts for both payments were generated at different times, and the appellant filed a refund application beyond the limitation period prescribed under Section 27 of the Customs Act, 1962.

Refund Application Beyond Limitation Period: The appellant relied on various legal precedents, including a decision by the Hon'ble Gujarat High Court, emphasizing that the refund for the amount paid without authority of law should be allowed within a reasonable time, even if the limitation period has expired. The court noted that the appellant had diligently pursued the matter with the bank and obtained a Chartered Accountant certificate to support the claim of double payment, indicating lack of negligence on their part.

Bonafide Mistake and Due Diligence: The court distinguished a previous case where the claim for refund was rejected due to lack of bonafide mistake and due diligence in pursuing remedies. In the present case, the court found that the double payment was a result of a technical glitch, and the appellant had taken necessary steps to confirm the mistake and provide evidence through a Chartered Accountant certificate. Therefore, the court decided to follow the cited legal decisions and allowed the appeal with consequential relief.

Conclusion: The court, after considering the submissions and legal precedents, allowed the appeal in favor of the appellant, emphasizing the lack of negligence in pursuing the refund for the excess duty paid. The decision was pronounced in the open court on 13.12.2023.

---