2007 (4) TMI 471

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....hri B.S. Suhag, DR, for the Respondent. [Order]. - This appeal has been preferred against the order of the Commissioner (Appeals) made on 6-9-06, upholding the order in original by which the claims filed by the appellant were rejected. The authorities below have held that both the refund claims were filed by the noticee beyond six months from the date of payment/debit of duty disputed and, t....

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.... paid by the appellants by debiting in DEPB 'probably on the date of assessment', which was 23-1-04. 3. Though the learned counsel initially referred to the decision of this Tribunal in PSI Data Systems v. Commissioner of Customs, Bangalore reported in 1997 (91) E.L.T. 695, in which it was held that the "relevant date" for the warehoused goods was the actual date of clearance of goods from....

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....which date the duty was paid. 5. As per the provisions of Section 27, refund application could have been made, before the expiry of six months from the date of payment of duty on 23-1-04. Therefore, computing the period of six months from that date, the refund claim was time-barred as rightly held by the authorities below. Further more, as held by the Supreme Court in Priya Blue Industries....