Monoranjan Mallick, J. - (1.) The petitioner is engaged in the manufacture and sale amongst other of electrical insulated cables and owns and operates a factory for its said business at Shamnagar in the district of 24-Parganas, West Bengal. In the manufacture of the said electrical cables the petitioner is required to import from abroad a raw material called 'Kapton Polymide Film' (electrical insulating tape). During the period of February 1984 and January 1986 the petitioner imported diverse quantities of the said Kapton Polymide Film for which the petitioner's clearing house M/s. Reliance Corporation (P) Ltd. had duly submitted relevant bills of entry for home consumption classifying the product under Customs Tariff Heading 39.01/06(1). So far as the counter-vailing duty is concerned the same was kept blank. The Custom Officer at Air Cargo Complex, Dum Dum Airport classified the said articles under heading 39.01/06(1) of the First Schedule to the Custom Tariff Act 1975 and under item 15-A (2) of the Central Excise Tariff and levied Customs duty and counter-veiling duty at the rates prevailing thereunder. The petitioner took clearance of the goods by making payment of the amount as levied and as demanded.
(2.) In or about the second week of February 1986 the petitioner received a communication in writing from the Assistant Collector of Customs, Air Cargo Complex (Import) whereby the petitioner was informed that the counter-veiling duty has been wrongly assessed at the rate of 50% + 5% SPCL on CV under Central Excise Tariff Item No. 15-A (2) in the Bill of Entry A1-774(c) dated 28.9.1985 in respect of the said Kapton Polymide Film (electrical insulating tape) instead of 12% under item 68 and as such petitioner was requested to lodge a refund claim before the Assistant Collector of Customs ARS for excess levy of Rs. 1,79,750.95p. within the statutory period of limitation. A copy of the said letter is annexed as annexure 'A'.
(3.) The petitioner on being so intimated traced out all his papers and documents regarding the importation of the said Kapton Polymide Film and on or about April 4, 1986 lodged four claims for refund of excess duty paid in respect of consignments covered by Bill of Entries No. 330(cc) dated 14.2.1984, No. 587(cc) dated 28.9.1984, No. 532(cc) dated 19.4.1985 and No. 755 (cc) dated 29.7.1985 on the basis of the said intimation within two months of the above intimation. But the aforesaid claims were rejected by a purported order dated April 11, 1986 on the alleged ground that same was time barred. The purported order is annexed as annexure 'B' and copies of refund claims are marked annexure 'C' collectively.;