2021 (7) TMI 161

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....rized Representative (A.R.) for the Respondent ORDER The present appeals have been filed by the assessee against Order-in-Appeal Seaport C.Cus. II No. 814-819/2020 dated 12.06.2020 passed by the Commissioner of Customs (Appeals-II), Chennai. 2. When the matter was taken up for hearing, Shri Prabhad Dobriyal, Learned Advocate, appeared for the assessee-appellant and Shri M. Jagan Babu, Lea....

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....made a representation to the Norms Committee to modify the restored SION for Amoxicillin Tri hydrate, but the Committee did not consider favourably and directed the appellant to follow restored SION; (iii) In 2009, the appellant approached Jt. DGFT, Hyderabad for clubbing of said four Advance Licences on payment of applicable penalty as per HBP. However, the same was rejected by Jt. DGFT,....

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..... 5,03,605/- vide TR6 Challan No. MCM0021191 dated 15.02.2018; (vi) In view of the factual position that the CVD and SAD paid by them could not be taken as credit, the appellant filed refund applications seeking refund of the same under Section 27 of the Customs Act, 1962; (vii) That the Adjudicating Authority rejected the refund claims;  (viii) Aggrieved by the ord....

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....f M/s. Paros Electronics (P) Ltd. v. Union of India reported in 1996 (83) E.L.T. 261 (S.C.), while dealing with the above provision, has inter alia held that: "2. ... ... If the application is under Section 27 of the Act then the authority, being a creation of the statute, must act within the ambit of that provision and if the application is delayed he has no alternative but to r....