2023 (12) TMI 612

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.... Kumar, Superintendent (AR) for the Revenue ORDER SOMESH ARORA : Matter pertains to excess duty of customs having been paid on the payment of Customs gateway as the initial payment made could not generate receipt as on 12.10.2012 i.e. the date of payment. Therefore, appellant made another attempt on the same date and later both the receipts were generated which are placed at Page 24 and P....

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....ision as reported in 2022 (61) GSTL 364 (Tri. Mad.) dated 02.12.2021 in the matter of S. Sakthikumar vs. Commissioner of GST & Central Excise, Madurai as well as Hon'ble Madras High Court reported in 2018 (18) GSTL 410 (Mad.) in the matter 3E Infotech vs. CESTAT, Chennai on the same point. As against this, learned AR seeks to place reliance on the matter Cummins Technologies India Pvt. Limited vs.....

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....tly rejected on the ground of limitation as per applicable Section 27 read with Section 128 of Customs Act, 1962. As against this, Hon'ble Gujarat High Court considered two years a reasonable period when the duty was paid by mistake. In the instant case, this court finds that payment was made twice due to technical glitch in the Customs payment system. The appellants to file refund pursued the mat....