2005 (12) TMI 335

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....ty for the second time. In this case the appellant is seeking refund of the duty paid under the first bill of entry. The advocate draws my attention to the order of the Commissioner (Appeals) No. 132/95, dated 23-9-95 where the Commissioner (Appeals) has accepted the appeal of the appellant. The findings of the Commissioner (Appeals) in that order as follows : "I have carefully considered the appellants submissions and also gone through the case law cited. The point involved for decision in the appeal is whether a claim for refund of not landed goods filed before the Group A.C. through whose group duty had been assessed and collected can be treated as time barred by the other Assistant Collector who has been entrusted with sanction of su....

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....was made on 28-4-90 for duty paid on 4-1-90 the claim has to be treated within time. In this regard I totally agree with the decision of the Appellate Collector of Customs , Bombay cited by the appellant. What the Assistant Collector of Customs for Air Cargo Complex ought to have done is to forward the claim papers of the appellant to the Assistant Collector of Customs for Appraising Refund Section under intimation to the appellant. Hence, without going into the other points canvassed and the case laws cited I accept the appeal on this single point." The then Commissioner (Appeals) has set aside the order in original and directed the Assistant Commissioner to consider the refund claim on merit within 45 days of the receipt of his order. ....