Order:-M|s. Prema Metal Works, a firm carrying on business in Madras and hereinafter referred to as the firm, imported from Japan cold-rolled pieces of stainless steel having a thickness of 5 mm. and a width of more than 600 mm. each, which were supplied to it in coil form or in straight length as per an invoice, dated the 30th of April, 1969. The Customs authorities levied import duty on the goods under item 63 (20-A) appearing in the First Schedule to the Indian Tariff Act (hereinafter referred’ to as the Schedule) and the same was paid by the firm on the 10th of June, 1969.

2. On the 5th of July, 1972 the firm claimed a refund of 90% of the duty paid by it on the ground that the goods imported by it had been exempted from import duty to that extent by notification No. 118, Customs, dated the 20th of “ August, 1965 issued by the Government of India and amended later from time to time (hereinafter referred’ to as the notification) . The Assistant Collector of Customs rejected the claim for refund” on the ground that the application made by the firm was time-barred. The firm went up in appeal to the Collector of Customs, who held that the claim for refund had been rightly rejected

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