2005 (8) TMI 560

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....d as provided under Section 26 of the Customs Act, 1962. 2. The facts relating to the case may be stated as follows :-                 M/s. Express Transport Pvt. Ltd., CHA 11/68, had filed a Bill of Entry No. 2285 dated 8-7-1993 for clearance of Reformer Catalyst Tubes imported by M/s. Zauri Agro Chemicals Ltd. The clearance was sought classifying the item under CTH 8419.89 read with Notifications 276/92-Cus. and 59/87-Cus. At the time of assessment of Bill of Entry, the subject items were classified under Heading 8419.90 on the basis of observations of the expert A.O. The benefit of Notification No. 276/92 was allowed; however, benefit under Notification....

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.... the Order dated 29th September, 1993, on 6th October, 1993. According to them, the appeal memo filed is deemed to be an application for refund of duty. Further, it is submitted that the Commissioner (Appeals), by Order dated 22nd June, 1995, has allowed benefit of Notification No. 59 of 1987 and also granted refund of duty as prayed for. 4. The concept of refund of illegally collected amount has undergone evolutionary changes during the course of time. The present law has brought two concepts under Section 27 of the Customs Act - (i) The statutory time limit provided under the law, having a legislation sanction, cannot be transgressed by the judiciary. The Supreme Court has affirmed in its various judgments that Court should not as....