1982 (12) TMI 194

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....cal Services will be hereinafter referred to as an appellant, and it appears from the grounds of appeal that the appellant Company had imported goods described as "Opthalmic Rough Blanks" and the same were assessed to, inter alia, countervailing duty by invoking tariff item 23-A(4) of the Central Excise Tariff (hereinafter referred to as CET). It is not made specifically clear in the grounds of revision as to on what date the impugned duty was paid, but it appears from the original order of the Asstt. Collector of Customs, Refund Department, Bombay which is dated 17-4-1980, that the duty had been paid on 18/19-4-1979, whereas the claim for refund was received in the concerned office on 15-4-1980, i.e. approximately after a year of the payme....

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.... before the concerned authorities. 5. We heard learned counsel for the appellant with reference to the contentions set forth in the appeal and have applied our careful thought to the matter, and we are of our considered view that the grounds set up by the appellant, seeking reversal of the orders of the customs authorities, are not tenable. 6. It is to be noted that the Customs Act is a complete statute by itself and an application for refund having been made u/s 27 of the said Act, the provisions of that Act would govern such matters in their entirety, unless the legislation intended otherwise. 7. The only exception recognised by law is, that the application for refund could be entertained even after the expiry of period of six mo....