(Madan B. Lokur and Adarsh Kumar Goel, JJ.)
Vedanta Ltd. ____________________________________ Petitioner
v.
Commissioner of Customs (Port) and Anr. ___________ Respondent(s)
Petition(s) for Special Leave to Appeal (C) No(s). 1167/2016, decided on December 2, 2016
The Order of the court was delivered by
Order
1. We have heard learned counsel for the parties.
2. The petitioner had paid the customs duty for export of goods in advance. However, the goods for export were short shipped. The petitioner has applied for refund of the amount of customs duty paid in excess.
3. Learned counsel for the Commissioner of Customs (Port) states that the application for refund was made beyond the time prescribed.
4. In our opinion, the provision of Section 27 of the Customs Act would clearly not apply to the present case on its plain language.
5. Accordingly, the respondent should refund the excess customs duty paid within a period of four weeks from today.
6. The special leave petition is disposed of.
———
