2004 (4) TMI 410

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... were kept in warehouse under Section 49 of the Customs Act, 1962. The duty was determined by the Customs authorities on 5th December, 1996 of Rs. 5,18,602/- for Microsul and Rs. 2,98,146/- for Folizyme. The appellants paid total duty of Rs. 8,16,748/- in respect of both the items on 9th December, 1996. The Customs authorities released Microsul on 10th December, 1996 and detained Folizyme. On 15th June, 1999, the Customs authorities ordered to release of the detained goods. The appellants lifted 203 pails on Folizyme from the bonded warehouse out of which 73 pails were in empty condition. The appellants informed the bonded warehouse and requested for joint survey to the authorities on 20th July, 1999. On 10th December, 1999, the bonded ware....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hes explanation for delay in refund on 27th September, 2002 in response to the letter dated 20th September, 2002 written by the Assistant Commissioner to explain the delay. The appellants also submitted the evidences to show that the incidence of duty have not been passed on by him on any other person. The Assistant Commissioner rejected his claim for refund on 14th November, 2002 and Commissioner (Appeals) dismissed the appeal on 18th August, 2003 holding that it is time-bar. Hence the appeal has been preferred. 3. Heard both the parties. 4. Ld. Advocate, Shri J.P. Khaitan, appearing for the appellants, submits that the present case, the goods were detained in warehouse after paying Customs duty which was evident from the B....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Revenue submits that in the present case, the duty paid on 9th December, 1996 and the refund application has been presented on 16th September, 2002. The goods were released on 15th June, 1999 and was lifted on 30th June, 1999. So, the refund application has been filed after the expiry period of six months, so it is time-barred. He further submits that so far as 73 pails are concerned, they were lifted in the year 1999 and they were empty. So the refund became due on 30th June, 1999. So it is hopelessly barred by law of limitation. Further, he submits that only duty element is Rs. 1,24,227/- and rest of the amount is the cost of the goods which is not refundable. He further submits that no remission application can be filed after deposi....