2013 (1) TMI 104

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....the respondents Shri P.G. CHACKO, Judicial Member This appeal filed by the assessee is directed against the appellate Commissioner s Order upholding the decision of the original authority on a refund claim filed by them. Refund was claimed for an amount of Rs. 1,10,692/- under Section 26A of the Customs Act, which was DEPB credit utilized by the assessee for clearance of certain goods cover....

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....er for clearance of the imported goods for home consumption under Section 47. The first proviso to the above provision of the Customs Act authorizes the Commissioner to extend the time for export up to three months upon sufficient cause being shown by the exporter. In the instant case, it is not in dispute that the goods were re-exported within three months from 18.03.11 (the date on which the pro....

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....mmissioner has been affirmed by the Commissioner (Appeals). Hence, the present appeal of the assessees.   3. After hearing both sides and considering their submissions, I have found no case for the appellants on merits. The undisputed facts are that the out of Customs charge order under Section 47 was issued on 18.03.11, that the goods merely cleared for home consumption were not re-export....

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....y to put across to the Commissioner the circumstances in which they could not make an application at the appropriate stage for extension of time for re-export. I am of the view that, as the refund claim is neither barred by limitation nor by unjust enrichment, the party can be given an opportunity to make a representation to the Commissioner. If they do so within seven days from the date of receip....