2011 (3) TMI 537

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.... 3. Shri P.C. Anand, learned consultant appearing for the appellants states that in respect of these three Bills of Entry the appellant has paid the duty under protest on 27-12-2006. On merit the dispute of assessment was decided by the lower appellate authority on 24-5-2007 by virtue of which the appellants became eligible for refund of the impugned amount in respect of the impugned three Bills of Entry. The appellants filed a refund claim for the same only on 21-2-2008. Shri P.C. Anand argues that in respect of amounts paid under protest, the time limit prescribed under Section 27 of the Customs Act, 1962 does not apply and hence the authorities below have wrongly rejected the refund claims of the appellants as time-barred. He also ....

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....ucational, research or charitable institution or hospital, before the expiry of one year; (b)     in any other case, before the expiry of six months, from the date of payment of duty and interest, if any, paid on such duty, in such form and manner as may be specified in the regulations made in this behalf and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of duty and interest, if any, paid on such duty in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such duty and interest, if any, paid on such duty had not been passed on by hi....

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....or direction of the appellate authority, appellate Tribunal or any court, the limitation of six months shall be computed from the date of such judgment, decree, order or direction. I find that this provision has been inserted in the law with effect from 11-5-2007 and therefore is very much applicable to the case of the appellants where the order of the lower appellate authority has been passed subsequently on 24-5-2007 and the refund applications have been submitted on 21-2-2008. Prima facie, there seems to be an apparent conflict between the second proviso which states that the limitation of six months shall not apply where duty has been paid under protest and the fourth proviso which states that the time limit of six months shall apply fr....