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M/S Seahorse Ship Agencies Pvt. Ltd., vs Union of India

Court : Kerala

05.10.2018, on the ground that the claim was made after the period of six months prescribed under the Lighthouse Act, 1927. The petitioner, aggrieved by Ext.P5, submitted Ext.P6 application before the Commissioner of Customs (Appeals) on 15.10.2018. On the … would submit that thedual payment made by the petitioner cannot be treated as excess payment as contemplated under Section 9 of the Lighthouse Act, 1927. Therefore, statutory limitation for claiming excess payment would not be applicable to … the mistake was on the part of both the assessee and the: 11 :assessing authority. Subsequently, the assessee discovered the mistake, and made the claim