2001 (5) TMI 66

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-7-2000 passed by the Commissioner of Customs (Appeals), Chennai. 2. Briefly stated the facts of the case are that the applicant filed supplementary claim in respect of SB No. 9152, dated 23-8-1994. The original claim was settled on 27-10-1994 and Drawback amount was paid vide a consolidated Cheque No. 999751, dated 27-10-1994, which included amount in respect of another SB No. 12048, dated 30-8-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en and oral submissions stated that they had instructed their clearing agent to follow up the claim but he gave an explanation that the Dept. people being busy could not answer his queries then and there; that the Drawback cheque was directly sent to the bank and they received no intimation giving details of amount claim-wise and hence they could not correlate the impugned short payment. 3. The o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dicature at Bombay in the case of Sh. Keshari Steels [2000 (115) E.L.T. 320 (Bombay)] which was later confirmed by the Hon'ble Supreme Court [2000 (121) E.L.T. A139] wherein it was held that on the refund arising out of correction of clerical or arithmetical error under Section 154 of Customs Act, the limitation period provided under Section 27 ibid is not applicable. He also cited a majority judg....