Customs refund claim appeal dismissed; extended limitation not for Govt Companies

The appeal against the rejection of a refund claim by the Collector of Customs (Appeals) Bombay was dismissed. The argument that the extended period of limitation should apply due to the company being wholly owned by the Government of India was rejected. The court held that the benefit of an extended limitation period is only applicable to the Government and not Government Companies.

---

---

The appeal was against the rejection of a refund claim by the Collector of Customs (Appeals) Bombay. The claim was rejected as barred under Section 27(1). The argument that the extended period of limitation should apply because the company was wholly owned by the Government of India was dismissed. The appeal was rejected as the benefit of an enlarged period of limitation is available only to the Government, not Government Companies.

---