2026 (4) TMI 316

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Judicial) For the Appellant : Shri H.K. Hirani, Consultant For the Respondent : Shri L.B. D'costa, Authorized Representative ORDER PER: S.K. MOHANTY: This miscellaneous application has been filed by the Revenue for change of name and address of the respondent from "The Commissioner of Customs, Pune-I, 41-A, ICE House, Sassoon Road, Opp. Wadia College, Pune - 411 001" to "The Commiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... duty determined amounting to Rs.14,05,634/- and Rs.10,90,772/- respectively were by the appellant. Subsequently, the appellant had contended that duty paid by it during the course of provisional assessment was not required to be paid and accordingly, it had challenged the final assessment orders by way of filing of appeal before the learned Commissioner (Appeals). The learned Commissioner of Cust....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... time. The appeal filed against the rejection of refund application was also upheld by the learned Commissioner (Appeals), Central Tax, Pune vide the impugned order dated 17.02.2021. Feeling aggrieved with the said impugned order, the appellant has preferred this appeal before the Tribunal. 4. The impugned order dated 17.02.2021 was assailed by the appellant on the ground that its case falls un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....smuch as it is not a case of return of exported goods or re-importation of the exported goods. Even assuming that the case of the appellant falls under Section 26 ibid, but clause (c) of Section 26 ibid provides also for a time frame for lodgment of the refund application, which was not complied with by the appellant. Insofar as claim for refund of duty is concerned, Section 27(1B)(b) of the Act o....