TaxTMI 
TaxTMI 
1987 (10) TMI 208
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....d 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 payable by the appellants in respect of certa....
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....s 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 case. They had urged that the duty was paid ....
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....nfortunately 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 on grounds of technicalities. Even the valid ple....