Customs refund limitation bars late claims; a later ad hoc exemption order does not revive a time-barred refund.

Customs duty refund claims must be filed within the statutory limitation period counted from payment of duty at clearance; a later ad hoc exemption order does not reset that period or operate retrospectively for goods already cleared. The Tribunal held that the refund provision under the Customs Act could not be extended by reference to the subsequent exemption order, and the availability of warehousing as an alternative did not affect the limitation rule. The claim filed beyond six months was therefore time-barred, and rejection of the refund was sustained.

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Issues: Whether a refund claim for customs duty paid on import could be entertained when it was filed beyond six months from the date of payment of duty, on the ground that an ad hoc exemption order was issued later.

Analysis: The Tribunal held that the Customs Act did not permit computation of the refund limitation period from the date of the later exemption order. The duty had been paid at the time of clearance, and any claim for refund was required to be made within the statutory period prescribed for refund. The ad hoc exemption order was treated as not having retrospective effect over imports already cleared on payment of duty. The Tribunal also noted that the appellants could have availed warehousing, but that alternative did not alter the statutory limitation governing refund claims.

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

Final Conclusion: The appeal failed, and the order rejecting the refund claim was sustained.

Ratio Decidendi: A refund of customs duty can be granted only within the statutory limitation period under the Customs Act, and a later ad hoc exemption order does not extend that period or operate retrospectively to validate a time-barred claim.

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