Customs refund limitation barred a claim filed years after appellate relief, with export refund provisions held inapplicable.

A refund claim arising from an appellate order was held to be governed by the limitation period under the Customs Act, and not by the refund provisions for exported goods. The claim did not involve return or re-importation of exported goods, so Section 26 was inapplicable. Where refund became admissible because of an appellate order, Section 27(1B)(b) required filing within one year from the date of that order. As the appellate relief was granted on 15.02.2016 and the refund application was filed only on 26.02.2020, the claim was time-barred and rejection of refund was upheld.

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Issues: Whether the refund claim arising from the appellate order was barred by limitation under the Customs Act, and whether the appellant could invoke the refund provisions applicable to exported goods.

Analysis: The refund claim was examined against Section 26 and Section 27(1B)(b) of the Customs Act, 1962. The claim did not concern return or re-importation of exported goods, and therefore did not fall within the scope of Section 26. Even otherwise, where refund became admissible because of an appellate order, Section 27(1B)(b) required the claim to be filed within one year from the date of that order. The appellate relief was granted on 15.02.2016, but the refund application was filed only on 26.02.2020, well beyond the prescribed period.

Conclusion: The refund claim was time-barred and the rejection of refund was upheld in favour of Revenue.

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