C.Mukherjee, J. - (1.) Being aggrieved by the judgment of G.N. Roy, J., discharging the rule obtained by them, the appellant-company has preferred the instant appeal under Clause 5 of the Letters Patent. The appellant-company between November, 1969 and April, 1971 had imported about seven consignments of "Crys-tex Insoluble Sulphur". The customs authorities had purported to impose duty upon the said consignments under Item 28 under the Indian Customs Tariff and after paying assessed duties the said consignments had been cleared by the appellant-company.
(2.) The appellant-company had filed appeals in respect of the duties assessed upon two consignments dated November 20 and 21, 1969 inter alia contending the goods in question came under Item No. 28(3) and not Item 28 of Indian Customs Tariff. The Assistant Collector of Customs for refund had rejected the said contention of the appellant. On appeal the Appellate Collector of Customs by his order allowed the said appeal, upheld the contention of the appellant-company that the said goods were classifiable under Item 28(3) and, therefore, had ordered consequential refund of duty be granted to the appellant-company. Although the Government of India had issued a show cause why the said order of the Appellate Collector shall not be annulled, by a letter dated July 27, 1972, the said notice was withdrawn.
(3.) Thereupon the appellant-Company had applied for refund of duty paid in respect of the remaining consignments mentioned in paragraph 5 of their writ application filed in this court. The Assistant Collector had refused to pass order for refund in 5 (five) of the cases on the ground that the claims for refund having been made after expiry of six months from the date of payment of duty the appellant was not entitled to obtain refund. Thereupon the appellant-company unsuccessfully filed appeals and thereafter revisional applications. Ultimately, it moved this court under Article 226 of the Constitution challenging the orders passed by the said authorities in the proceedings under Section 27 of the Customs Act, 1962. As already stated the learned trial Judge has been pleased to discharge the rule.;