Special Additional Duty refund limitation cannot run before the refund right accrues under binding precedent.

Binding precedent held that Section 27 of the Customs Act, 1962 does not govern refund of Special Additional Duty, so limitation for such refund cannot start before the refund right accrues. Applying that precedent, the refund rejection on limitation grounds was not sustained. The prior disposal of the appeal was also recalled because the issues were not covered by the precedent earlier relied upon, and the Revenue's challenge ultimately failed.

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Issues: (i) Whether the order disposing of the appeal earlier required recall; (ii) Whether the refund claim for Special Additional Duty of customs was barred by limitation and whether Section 27 of the Customs Act, 1962 applied to such refund.

Issue (i): Recall of the earlier disposal of the appeal was sought on the ground that the issues in the present appeal were not covered by the precedent earlier relied upon.

Analysis: The application was allowed for the reasons stated therein and the prior order disposing of the appeal was recalled.

Conclusion: The recall application was allowed.

Issue (ii): Whether the respondent's claim for refund of Special Additional Duty was liable to be rejected as time-barred.

Analysis: The appeal arose from rejection of refund on limitation grounds. The Court noted that an earlier decision holding that Section 27 of the Customs Act, 1962 did not apply to Special Additional Duties of customs was binding on the Bench. The impugned order had followed that binding precedent, under which limitation could not begin before the refund right accrued.

Conclusion: The refund claim was not disturbed and the Revenue's challenge failed.

Final Conclusion: The earlier disposal was recalled, but the Revenue's appeal was ultimately rejected in view of binding precedent on refund limitation for Special Additional Duty.

Ratio Decidendi: A binding precedent holding that Section 27 of the Customs Act, 1962 does not govern refund of Special Additional Duty must be followed, and limitation for such refund cannot run before the refund right accrues.

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