Order Date – 13 December 2023

Parties: Esdee Paints Limited Vs Commissioner of Customs, Kandla

Facts –

• The Appellant, Esdee Paints Limited, paid customs duty on 12.10.2012. However due to some technical glitch the appellant could not generate receipt and therefore appellant made another attempt on the same date and later both the receipts were generated.
• The appellant sought refund of excess amount paid on the basis of Chartered Accountant certificate, filed refund application on 02.05.2014. The same was found to be beyond the period of limitation prescribed under Section 27 of Customs Act, 1962.

Issue –

• Whether the appellant is entitled to refund of excess amount paid due to technical glitch 

Order –

• The Tribunal observed that Hon’ble Gujarat High Court considered two years a reasonable period when the duty was paid by mistake. 
• Further in the present case the payment was made twice due to technical glitch in the Customs payment system. The appellants to file refund pursued the matter with bank to get confirmation of double payment, as well as taking certification from Chartered Accountant on the basis of accounts to indicate such double payment and therefore, lack of diligence is not indicated on the face of record.
• The Appeal is allowed.