1993 (6) TMI 75

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....y on business as metal distributors and importers of diverse ferrous and non-ferrous metals. Pursuant to contracts arrived at between the petitioners and foreign suppliers during October 1979 and February 1980, the foreign suppliers shipped diverse quantities of goods, the total of which was 733.212 metric tons. The goods were shipped by different steamers and upon importation, the petitioners fil....

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....y was certified by Bombay Port Trust authorities by issuing the certificate. On calculation of the amounts, the petitioners were entitled to the refund of Rs. 2,20,132.86 in respect of duty paid in respect of short landing. 3. The petitioners filed refund applications on March 1, 1982 furnishing requisite particulars. It is also required to be stated that the petitioners had paid duty on June 2....

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....entry were short landed and Customs Department recovered the duty by ignoring that aspect. The petitioners paid the duty under protest and subsequently filed refund applications. The refund application could not have been thrown out on the ground of bar of limitation under Section 27 of the Act for more than one reason. In the first instance, when the duty was paid under protest the bar of limitat....

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....the amount of refund claim of the petitioners and, therefore, the matter is required to be remitted back. The submission is correct and deserves acceptance. 5. Accordingly, rule is made absolute and the impugned order passed by the Assistant Collector of Customs on April 8, 1982 and identical orders passed in respect of other bills of entry are set aside and the Assistant Collector is directed ....