2016 (12) TMI 1370

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....for the respondent Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No: 62/2004-MCH dated 27/02/2004 passed by the Commissioner of Customs (Appeals), Mumbai - I. 2. Heard both the sides and perused the records.  3. The issue involved in this case is regarding rejection of the refund claim filed by the appellant. It is the case of the appellant that the appellant had, d....

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....cted by the lower authorities as time-barred.  He would submit that the refund claim was filed in March 2003 but the said refund claim should have been entertained by the lower authorities as the appellant has satisfied all the conditions required for the benefit of exemption under Notification 1/91-Cus.  It is also his submission that Article 265 of the Constitution of India states, no ....

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....time- barred. 5. After considering the submissions made by both the sides and on perusal of the records, we find that the impugned order is correct and legal and does not require any interference fore more than one reason. 6. Firstly, we find that the appellant has no case on limitation as the Bills of Entry were finally assessed in 1991-92, we are at loss to understand how the said error was no....