Yazaki India Private Limited Vs Commissioner of Customs (CESTAT Mumbai)
CESTAT Mumbai held that double payment of amount of customs duty is only a deposit with government and hence question of applying limitation under section 27 of the Customs Act would not arise. Accordingly, order is set aside and appeal is allowed.
Facts- The appellants imported insulating fittings falling under Customs Tariff Heading (CTH) 8547 by filing Bill of Entry dated 28.12.2018 and 29.12.2018 and paid applicable duties of customs relating to aforesaid two B/Es, before clearance of the goods from Customs control.
In respect of both the imports the total duty of Rs.5,35,010/- was paid on 29.12.2018; however, inadvertently the appellants had paid the duty on the same imports again on 31.12.2018. On realising the error of making double payment for same imports, they had filed a refund claim on 14.01.2020 for claiming refund of duty paid for second time for an amount of Rs. Rs.5,35,010/-.
The adjudicating authority found that the refund claim has been filed beyond one year and since the appellants had not preferred refund claim within the stipulated time, he rejected the refund claim as time barred u/s. 27(1) of the Customs Act, 1962. Commissioner of Customs (Appeals) rejected the appeal filed by the appellants. Feeling aggrieved with the impugned order, the appellants have preferred this appeal.
