ORDER :

1. The instant writ petition has been preferred by the petitioner M/s. Paras Marble for challenging the order (Annexure-10) dated 16.10.2020 passed by Deputy Commissioner of Customs (Refunds-II) and to direct the respondent No.3 to decide the petitioner’s refund application afresh by treating it to be within limitation.

2. Brief facts relevant and essential for disposal of the writ petition are noted hereinbelow:-

3. The petitioner herein being a proprietory firm, had imported capital goods without payment of duty against EPCG licenece No.1330000397 dated 28.11.2003 for which a bank guarantee to the tune of Rs.4,84,000/-was submitted in favour of the Commissioner of Customs, Chennai. The bank guarantee was enforced by the Customs Department in the year 2011. The petitioner fulfilled the export obligation against the EPCG licence whereupon, the office of the Joint Director General of Foreign Trade, Jaipur issued an Export Obligation Discharge Certificate (‘EODC’) dated 10.10.2018 in favour of the petitioner. As per Section 26 of the Customs Act, 1962, a registered dealer is entitled to seek refund of the security amount once the EODC is issued and the time limit for filing the