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2015 (6) TMI 220
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....sisted by Ms Sneha Arya, ACA For the Respondent : Shri A K Das, Spl. Counsel ORDER Per: D M Misra: This is an appeal filed against order-in-appeal No. KOL/CUS/CKP/05/10 DATED-11/01/2010. 2. Briefly stated the facts of the case are that the appellants are engaged in the export of Iron Ore Fines. They have filed six shipping bills between August, 2007 and April, 2008. It is their clai....
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....ht to have been sanctioned as refund to them even if the claims are filed after the prescribed period of six months. In support, he has referred to various case laws on the subject. 4. Per contra, the Ld. Special Counsel Shri A.K. Das for the Revenue submitted that the duty has been paid initially and later claimed as refund on account of short shipment of goods exported, therefore, refund clai....
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.... that what have been collected from them satisfy the definition of 'duty' as prescribed under Section 2(15) of the Customs Act, 1962, hence the refund of the same is governed by the provisions of the Customs Act, 1962. He has observed that since it is not a case of collection of duty under the provision of law declared later as ultra vires, hence the provisions of Section 27 of Customs Act....