Case Law Details
Sai Exports Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that as duty was paid under protest period of limitation of one year envisaged in section 27(1B) of the Customs Act 1962 will not apply even if refund claim made out of a consequence of judgment/ decree/ order.
Facts- The appellant M/s. Sai Exports imported consignment of 100% Knitted Polyester Fabrics vide various Bills of Entry. They declared a price between USD 2.26 per kg and USD 4.0 per kg. After examination, the department enhanced the price between USD 2.85 per kg and USD 4.94 per kg. The declared value was thus rejected by the department. The appellant paid the duty under protest and cleared the goods.
The appellant filed an appeal before the CESTAT and then before Madras High Court to issue direction to allow refund and the same was allowed in favor of the appellant. Later a refund claim was filed before the Commissioner of Customs.
The refund claim before the Commissioner was rejected on the ground that it was time barred and premature.
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