1986 (8) TMI 71

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....s, Processors and Suppliers in Fibre Glass Cloth which is woven from Glass Fibre Yarn. The petitioners had imported Glass Fibre Yarn from Marglass, England and Itoman, Japan from January 1979 onwards, and the Customs duty as well as the additional duty/countervailing duty referred to in Section 3 of the Customs Tariff Act, 1975 was duly paid. Glass Fibre Yarn falls under Item 22-F of the First Sch....

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....d 21 refund applications before the Assistant Collector of Customs, Refund Department, claiming refund of amount of additional duty. The applications were rejected by the Assistant Collector on the ground that the applications were time barred under Section 27 of the Customs Act. The appeals preferred by the petitioners before the Collector of Customs (Appeals) Bombay met with the same fate by ord....

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....e submission of the learned counsel is correct and deserves acceptance. Shri Rege, learned counsel appearing on behalf of the respondents, had to concede that the petitioners are entitled to the relief in view of several decisions of this Court. 4. Accordingly, rule is made absolute in terms of prayer (a) and the Assistant Collector of Customs is directed to ascertain the amount of refund which....