- (1.) This appeal is directed against the order of a learned Single Judge dismissing the writ petition filed by the writ petitioner wherein the petitioner Orissa State Electricity Board prayed for issuance of a writ of mandamus commanding the respondents to cancel and/or rescind the orders passed by the Collector of Customs (Appeals) and the Assistant Collector of Customs and to refrain from giving effect or taking any steps in terms thereof or thereunder and to Refund to the writ petitioner a sum of Rs. 9,54,983.42 P.
(2.) The principal contention of Mr. Mitter appearing in support of the appellant, is that the question of the refund application being barred under Section 27 of the Customs Act, 1962 does not and cannot arise.
(3.) In order to appreciate the contentions raised, a brief reference to the facts ought to be noted at this juncture. It appears that the shipment of the imported goods was effected on 28th June, 1985 by the Orissa State Electricity Board and on April 17, 1986 the necessary Bill of Entry was filed for clearance of the goods. On the self-same date, viz. April 17,1986 the Customs Authorities assessed the duty to be paid by the Orissa State Electricity Board to the extent of Rs. 22,73,742.83 P. As per the order of assessment passed by the authority concerned, the State Electricity Board duly paid the same. Subsequently, however, on 31st October, 1986 the appellant State Electricity Board was served with a letter dated 15th October, 1986 from the Assistant Collector of Customs intimating therein that the goods have been wrongly assessed resulting in excess levy of duty. The Assistant Collector by the above-noted letter has categorically stated : "You are so requested to scrutinies the same and claim for refund if any with A.R.S. if you so desire". There is no dispute that the letter was received by the appellant on 31st October, 1986. Shortly thereafter on November 28,1986 an application for refund for a sum of Rs. 9,54,983.41 P. has been filed before the Customs Authorities. On 3rd December, 1986 the Assistant Collector of Customs, however rejected the claim for refund and thereafter an appeal was filed on 23rd December, 1986 before the Collector of Customs (Appeals) in terms of the provisions of the statute. On 20th February, 1987, as appears from the records in the matter under consideration, the Collector of Customs (Appeals) rejected the appeal on the question of limitation under Section 27 of the Customs Act and by reason of the aforesaid rejection, a writ petition was filed before this Court and the learned Single Judge dealing with the matter passed the order which is under challenge in this appeal.;