2016 (12) TMI 266

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....eal (C) No (s). 1167/2016 - -<br>Customs<br>Madan B. Lokur And Adarsh Kumar Goel, JJ. For the Petitioner :&nbsp;Mr. Kavin Gulati, Sr. Adv. Mr. Alok Yadav, Adv. Mr. Somnath Shukla, Adv. Ms. Ashwini C....

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....stoms duty paid in excess. Learned counsel for the Commissioner of Customs (Port) states that the application for refund was made beyond the time prescribed. In our opinion, the provision of Section....