Customs duty refund claims must comply with statutory limitation and documentation requirements to remain maintainable.

Refund of Special Additional Duty under the customs law is discussed as being governed strictly by the statutory refund framework, including the limitation period under section 27 of the Customs Act and the prescribed supporting documents such as the assessment order and chartered accountant certificate on unjust enrichment. The note also refers to the principle that duties retained otherwise than in accordance with law must be addressed through that statutory mechanism, consistent with Article 265. It states that claims filed beyond the prescribed period or without the required annexures are not maintainable.

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Issues: Whether the appellant was entitled to refund of Special Additional Duty paid on imported goods when the refund application was filed beyond the prescribed period and without the required supporting documents.

Analysis: The refund claim was filed after the period prescribed under section 27 of the Customs Act, 1962 and was not supported by the prescribed annexures, including the assessment order and the chartered accountant certificate relating to unjust enrichment. The Tribunal relied on the Larger Bench decision holding that refund claims under the customs law must be made and adjudicated strictly in accordance with the statutory scheme, which constitutes the complete mechanism for refund of duties and for correction of errors of fact or law. The Tribunal also noted the principle that duties collected or retained otherwise than in accordance with the governing provisions are to be dealt with under the statutory refund framework recognised by Article 265 of the Constitution of India.

Conclusion: The refund claim was held to be barred and unsustainable, and the appeal was rejected.

Ratio Decidendi: Refund of customs duty, including SAD, must be sought strictly within the limitation and procedural framework prescribed by the customs statute, and claims filed beyond that framework are not maintainable.

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