2005 (3) TMI 241

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.... (Appeals) dated 30th September, 2003. 2. Brief facts of the case as disclosed by the appellants are that M/s. D.M. Shah & Co. Pvt. Ltd., 7, Sooterkin Street, 1st Floor, Kolkata filed an application for refund of duty amounting to Rs. 1,16,419.00 in regard to importation of goods from abroad. The duty was paid on intimation that the goods had arrived and unless duty is paid the appellant would ....

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....ed 23rd March, 2002 refund of Rs. 1,16,419/- against the Bill of Entry No. 217670, dated 18-8-2000. The said claim was received in this Office as on 23rd March, 2002 and the duty was paid on 1-9-2000. The claim was rejected on the ground of limitation and on the ground of unjust enrichment. The appeal was filed before the Commissioner (Appeals) of Customs, which was rejected by him. The appellants....

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....issioner, the appellant vide its letter dated 23rd March, 2002 submitted the documents as per list enclosed with the letter. The Assistant Commissioner totally ignored the facts of the case and rejected the claim on the basis of limitation and on unjust enrichment. He submits that the claim was filed within time. He, further, submits that the provisions of Section 27C or 27D of 28C has no applicat....

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....the appellants. He, therefore, submits that the appeal may kindly be rejected. 6. I have heard the arguments advanced by the ld. Advocate and the ld. JDR and also perused the records. In the present case, the appellants filed the refund claim of 31st October, 2000. The duty was paid on 19th August, 2000. Therefore, the refund claim was made within a period of six months from the date of payment....