1983 (7) TMI 312

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....ant. Shri A.K. Jain, S.D.R., for the Respondent. ORDER In this revision application, transferred to this Tribunal and heard by us as an appeal pursuant to Section 131B of the Customs Act, 1962, the only issue that arises is a question relating to the bar of limitation prescribed in Section 27B of the Customs Act. 2. Admittedly, the duty on import was paid on 14-1-1976, without any....

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....td. v. C.C., Calcutta), (5) 1983 E.L.T. 658 (Ruby Products, Bombay v. C.C., Bombay), (6) 1983 E.L.T. 809 (Associated Capsules (P) Ltd. v. C.C., Bombay), (7) 1983 E.L.T. 855 (Nayveli Lignite Corporation v. C.C., Madras), he would still press his contention that the claim for refund was not barred by limitation, particularly in view of the fact that it relates to counterva....

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....d and collected and dehors the relevant statutory provisions enabling refund and providing limitation therefor. Such suits or writ petitions could be instituted on the grounds of absence ab-initio of jurisdiction or a quasi-judicial authority acting in excess of jurisdiction. We had occasion earlier to distinguish cases where the jurisdiction of the Civil Court has distinguished from quasi-judicia....