1988 (9) TMI 225

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.... appeal arises out of and is directed against the order in appeal bearing No. S/49-191/82-M dated 21-4-1982 passed by the Collector of Customs (Appeals), Bombay. 2. The appellants' claim for refund of duty was rejected by the Asstt. Collector (MCD) as barred under Section 27(1) of the Customs Act inasmuch as the refund application dated 18-12-1981 was received in his office on 29-12-1981 and the ....

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....sing bags. This claim was subsequently modified by the application dated 18-12-1981 reducing the claim to Rs. 2551.95. This claim has been done since the appellants received certain of the bags after they made the first application for refund. Instead of appreciating the bona fide of the appellants the department penalised them by rejecting the claim as barred under Section 27(1). From the records....