1997 (7) TMI 168

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....f Polyester Yarn from imported item described as MEG Alcohol. The additional levy was charged by Customs between October, 1985 to February, 1986. They paid the duty. Subsequently, they realised that recovery or levy of the duty was wrong. Therefore, by application dated 26-2-1997 (sic), they asked for refund. Since the Department has refused to refund, the petitioners have made the instant Petitio....

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....h, it is not barred, in view of the period of limitation. 4. The Limitation Act provides a period of limitation for initiating the proceedings for any recovery of claim in the Court of law. Making of such application for refund of customs duty would not be such a proceeding as envisaged of Limitation Act. As such, the period prescribed under the said Act has no application. Alternatively, the l....