1988 (4) TMI 65

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....l Grade during the year 1977-78 under 11 consignments. The petitioners were required to pay countervailing duty in respect of these consignments. According to the petitioners, countervailing duty was not payable and hence they paid countervailing duty under protest and cleared the goods. 2. The petitioners, thereafter, filed refund claims for refund of countervailing duty in November, 1977 and ....

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.... respect of five applications. Regarding the remaining six applications the petitioners made revision applications dated 14th January, 1981. These revision applications were rejected under the order of 2nd December, 1982 on the ground that the claims are time barred. Hence, the present petition. The particulars of six refund claims which have been rejected including the amount of countervailing du....

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....lves, however, granted refund in respect of five claims although there was similar delay in claiming those refunds on the part of the petitioners. These delays in my view are not such as to defeat the claim of the petitioners. The countervailing duty was collected without any authority of law and hence the petitioners are entitled to claim the refund of the same. In such a situation the question o....