2002 (11) TMI 377

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.... This appeal has been filed by the appellants against the impugned order-in-appeal dated 8-7-2002 passed by the Commissioner of Customs (Appeals) vide which he has rejected the refund claim of the appellants as time barred. 2. The appellants filed a refund claim for Rs. 3,02,917/- for the customs duty paid on the goods imported and cleared vide bill of entry dated 7-7-1997, while the refund....

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....m in the statement of facts appended to the memo of appeal, is that the period of six months should be counted from the date when the report regarding non-tracing of the short goods was received and from that date their refund claim is within time. But this ground cannot be accepted. The bare perusal of Section 27 of the Customs Act shows that the refund claim has to be lodged within a period of s....