COMMISSIONER OF CUSTOMS(SEA) CHENNAI vs M/S. BALLARPUR INDUSTRIES LTD.

The Supreme Court upheld the Tribunal's finding that the application for refund of customs duty was filed within the limitation period as per Section 27 of the Customs Act, 1962. The Court noted that the Commissioner (Appeals) had not conclusively determined whether the imported goods were accessories or spare parts, which are treated differently under the exemption notification. The Court declined to interfere with the Tribunal's decision regarding the limitation but acknowledged ongoing criminal proceedings related to the alleged forgery of the application date.