2024 (9) TMI 1094

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mits that on 12.03.2020 and 13.03.2020, the petitioner company had imported five import consignments through Port of Chennai containing "CALCIUM CARBONATE OMYACARB" from Malaysia, for processing the manufacture of finished goods. They filed the bills of entry for home consumption and paid customs duty online through ICEGATE System, as per the assessment order passed by the Assistant Commissioner of Customs (Group-2). However, the duty paid by the petitioner for the first time did not reflect in the ICEGATE system, which necessitated them to pay the duty for the second time. The learned counsel further submits that on account of covid 19 pandemic, the Government of India's nationwide lockdown beginning on 24.03.2020, which was extended p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed the materials on record. 5. It is not disputed that the petitioner had paid customs duty twice in connection with the bills of entry for the five consignments imported on 12.03.2020 and 13.03.2020. However, refund claim made by them was rejected by the respondent as time barred. 6. The crux of the argument made by the counsel for the petitioner is that the limitation under Section 27 of the Customs Act does not apply when the duty was paid by mistake and hence, the respondent may be directed to consider the claim of the petitioner seeking refund. 7. For better appreciation, Section 27 of the Customs Act is reproduced below: "[27. Claim for refund of duty.--] "(1) Any person claiming a refund of any duty or int....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cable to the present case, as it pertains to the Customs Act. 8. To appreciate the aforesaid contention, it would be useful to refer to Section 11B of the Central Excise Act, which reads as under: "11.B. Claim for refund of duty: (1) Any person claiming duty of excise may make an application for refund of such to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the expiry of one year from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of duty of excise in relation to which such refun....