2004 (10) TMI 158

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....ppearing for the appellants pleaded that the refund claim of Rs. 7,85,536/- filed by them was rejected on the ground of time bar. He contested the matter on the ground that impugned amount was paid under the direction of the department. They contested such payment and finally the Tribunal vide its Final Order No. A/232/2002-NB(D) dated 30-1-2002 [2002 (147) E.L.T. 195 (T)] allowed their appeal wit....

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....the case of Miles India Limited v. Assistant Collector of Customs - 1987 (30) E.L.T. 641 (S.C.) wherein the Supreme Court has observed that the Customs Authorities, acting under the Act, were justified in disallowing the claim for refund as they were bound by the period of limitation provided therefor under Section 27(1) of the Customs Act, 1962. 3. On a careful consideration of the submissions....