AJOY NATH ROY, J. - (1.) THIS is an application on the part of the Minerals and Metals Trading Corporation of India Ltd. for return or refund from the Customs Authorities of a sum of Rs. 20,97,487.35 on the ground that the same represents overpaid duty. The writ petitioner Corporation has exhausted its remedy upto the Customs, Excise and Gold Control Tribunal as provided under the Customs Act but has failed to obtain refund, mainly because the refund application was late by about a month. The order of the Tribunal dated 13th June, 1990 is annexed to the Writ petition.
(2.) MR . Mitra appearing for the respondents has prayed for time to file an affidavit -in -opposition. Mr. Mitra stated that his client would like to put in an affidavit showing facts about the excess payment of duty being made by the Writ petitioner by reason of its own mistake, and that it is by reason of the Writ petitioner's own inaction that the refund was not claimed within time. Mr. Mitra has also said that he would like to put in the affidavit, that the concerned Bill of Entry was not corrected by the Customs authorities as stated by the Writ petitioner and that no refund could be had on the basis of the date of that alleged correction. I do not think there is any necessity of filing any affidavit for the purpose of the aforesaid facts as, for the purpose of disposal of the instant Writ, I assume all the above in favour of the respondents and against the Writ petitioner. The undisputed fact is that the duty was paid by two several instalments on 10th May, 1982 and 12th May, 1982. The refund was claimed on 3rd December, 1982 which means six months had expired by then, but not seven.
(3.) IT is also not in dispute that excepting for the delay of under one month, the application for refund was in order. It was nobody's case either before me or before the Tribunal that the application form for refund or necessary declaration to be attached therewith was in any manner defective.;