JUDGMENT :- Delay condoned.

2. Leave granted.

3. We have heard learned counsel for the parties finally in this appeal.

4. The short question is whether the order of the Division Bench of the High Court confirming the order of the learned single Judge directing refund of customs duty on consignments of certain goods imported by the respondent-firm between 1978 and 1980, was justified in law or not.

5. The learned single Judge upheld the claim of the respondent and set aside the order of the Assistant Collector of Customs dismissing the refund application of the respondent as barred by limitation and allowed the same. The Division Bench of the High Court confirmed the said decision of the learned single Judge, by the impugned judgment.

6. So far as the merits of the order of the Division Bench of the High Court regarding liability of the Department to refund the import duty collected in excess are concerned, the respondents case is fully covered by a decision of this Court in the case of Collector of Customs v. K. Mohan & Co. Exports, (1989) 43 ELT 811 : (AIR 1989 SC 2250). The Division Bench of the High Court rightly held that on merits the order of the learned single Judge ordering refu