1991 (5) TMI 149

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.... Advocates, for the Appellants. Shri Jayanarayanan Nair, DR, for the Respondent. [Order per: Jyoti Balasundaram, Member (J)]. - These 3 appeals arise from a common order of the Collector (Appeals) and are hence being heard and disposed of by this common order. 2. The issue for determination herein is whether the appellants' claim for refund of duty is barred by limitation, the refund c....

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....in respect of the balance amount of customs duty. Pursuant to this order bank guarantees were executed by the appellants from time to time. In 1983 the appellants imported newsprint and the goods arrived at Calcutta on or about 6-8-1983 which were cleared on furnishing bank guarantee. On examination it was found that some of the reels were damaged and in respect of these damaged goods the appellan....

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....d Shri Khaitan, the learned Advocate for the appellants and Shri Jayanarayanan Nair, the learned DR for the respondent and perused the records. 5. The learned Counsel contends that the claim has been filed within the period of limitation from the date of communication of final assessment i.e. 19-11-1984. He placed before the Bench of judgment of the Calcutta High Court reported in AIR 1959 Calc....