2010 (7) TMI 372

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.... the Appellant. Shri C. Rangaraju, SDR, for the Respondent. [Order]. - Heard both sides. The appellants had exported the 'brake drums' which were returned from Canada. At the time of re-importation, the appellants have paid customs duty equal to the excise duty chargeable on such drums. Subsequently, the impugned goods were re-exported. The appellants had paid duty on 5-1-2007 and they ha....

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....icable and not that of Central Excise Law. Therefore, the view taken by the authorities below that the refund claim was hit by time bar cannot be faulted with. 3.Even on merits, I find that the appellants have paid the applicable customs duty at the time of re-importation. Subsequent re-export does not entitle them to refund of the said duty, at the most they could have claimed a drawback of th....