Refund of excess payment of customs duty rejected as time barred: CESTAT Hyderabad

IFGL Refractories Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) CESTAT Hyderabad held that refund claim for excess payment of customs duty after one year period from payment of duty is barred by limitation. Accordingly, refund claim rejected as time barred. Facts- The appellants had filed a refund claim with Assistant Commissioner of Customs (CRS), Visakhapatnam for Rs.5,03,984/- on 10.08.2023. The said refund claim was that the appellant had paid the Duty twice due to ‘ICEGATE error’. Firstly, on 10.01.2020 and again on 17.01.2020. This double payment was made because the first pa...