2009 (7) TMI 158

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....ter relates to refund of excess amount of duty paid by the appellant-writ petitioner M/s. Tamilnadu Steel Tubes Ltd. (for short, 'the company') under the Customs Act, 1962. 2. Writ Petitions were preferred by the company for a direction to refund the excess amount of duty paid by it, as detailed in both the cases. In fact, in one of the cases, it was pleaded that a sum of Rs. 13,03,633/- was pa....

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....toms Act, wherein, the period of limitation of six months from the date of payment of duty and interest, is prescribed to "any other case". It was submitted that under the second proviso to Section 27(1)(b), the period of limitation shall not apply when duty and interest are paid under protest. 5. Though the aforesaid submissions have been made on behalf of the appellant-company, but there is n....

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....ot applicable. 7. We have certain doubt with regard to the aforesaid decision of the Division Bench, as under Section 27 of the Customs Act, the period of limitation has been prescribed in regard to refund of duty and the grant of refund cannot be a ground to ignore the limitation period, except in the specific cases as shown under the provisos to Section 27 of the Customs Act. However, it is n....