1987 (10) TMI 208

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.... This appeal arises out of and is directed against Order No. S/49-295/83R dated 18.3.83 passed by the Appellant Collector of Customs (Appeals), Bombay. 2. When this appeal was taken up for consideration none represented the appellants. I have considered the appeal memo and heard Shri Prabhu. The undisputed facts are : that the Customs Authorities collected Rs. 92,395.51 in excess of the duty pa....

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....) took a view that Section 27 of the Customs Act was applicable to the claim and therefore rejection was correctly made. As stated earlier, feeling aggrieved by the order of the Collector (Appeals) the present appeal had been filed. In the memorandum of appeal the appellants have contended that they had paid the duty under protest and the authorities below have not considered that aspects of the c....

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.... repugnant to sense of justice and fair play. Unfortunately the Tribunal was not been vested with the power of quash such orders. If the party was to approach the Civil Court or High Court, he would get a refund because the department cannot resist such a just claim on any ground. It has been often emphasised by the Supreme Court that a welfare state should not deny the just claim of its citizen o....

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....hold an enquiry as to the validity or admissibility of the refund claim. That section is not intended to cover the refund which is sought as directed by the department or else asking the party to seek refund becomes an empty formality and waste of public fund and time. 6. The appellants had also contended that duty had been paid under protest, if that be so, then, the authorities below were not....