2001 (7) TMI 171

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....thorized work center of the Appellants, were exempted from payment of duty. This Notification granted the benefit upto 30-6-1992. The benefit of this Notification was extended upto 31-12-1992 by Notification 234/92-Cus., dated 26-6-1992. The benefit of the Notification was again continued with effect from 8-6-1993 by Notification 128/93-Cus. 3.During the interregnum period i.e., January, 1993 to June, 1993 there was no exemption notification current, providing for exemption from payment of Customs duty. On a representation made by the Appellant through the Ministry of Defence, the Department of Revenue issued an ad-hoc exemption order on exercise of powers under Section 25(2) of the Customs Act, 1962, on 10-1-1995 exempting the imports m....

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....either mention about the payment of duty under protest nor were these letters accepted, registered and protest number given by the authorities. The Commissioner of Customs (Appeals) has confirmed the order of the Assistant Commissioner. 5.We have heard both sides and have considered the submissions made and find : (a)        We find that no proforma for duty payment under protest and procedure for protest under Customs Act, 1962 has been produced by Revenue before us or relied upon by the lower authorities to come for a finding that the letters under question are not letters of duty payments under protest. We have considered para 85 of the Mafatlal Industries, case [1997 (89) E.L.T. 247 (S.C.)], Indi....

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....at refund consequent to an order of correction made under Section 154 of the Customs Act will not be hit by the bar of limitation under Section 27 of the Customs Act. Section 154 of the Customs Act reads as follows : "Clerical or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of Customs under this Act, or errors arising therein from any accidental slip or omission may, at any time, be corrected by the Central Government, the Board or such officer of Customs or the successor in office of such officer, as the case may be." And in the facts of this case, the Notification benefit which was available prior and subsequent to the interregnum period, has been specifically extended aft....