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2007 (10) TMI 615 - HC - CustomsRefund of Export Cess - extended period of limitation - Held that - the refund has been claimed beyond the period of limitation i.e. three years after expiry of the date of refund - In the case of Collector of C.E. Chandigarh v. Doaba Co-operative Sugar Mills 1988 (8) TMI 103 - SUPREME COURT OF INDIA the Apex Court held that so far as the refund of duty under the Customs Act 1962 the Customs Authorities are bound by the limitation provided under the Act and after period of limitation no refund is permissible.
Issues:
1. Period of limitation for claiming refund of Export Cess due to mutual mistake. 2. Time period for claiming refund of Export Cess collected without legal authority. 3. Applicability of Limitation Act, 1962 to the case. Analysis: Issue 1: Period of limitation for claiming refund due to mutual mistake The court considered whether the period of limitation for claiming refund of Export Cess paid due to mutual mistake starts from the date of payment or the date of knowledge of the mistake. Citing the case of Collector of C.E., Chandigarh v. Doaba Co-operative Sugar Mills, the court highlighted that the Customs Authorities are bound by the limitation provided under the Act. The court emphasized that the authorities are bound by the provisions of the Act, and if the proceedings are conducted under the Act, the prescribed limitation prevails. The court concluded that the refund claimed beyond the limitation period cannot be allowed. Issue 2: Time period for claiming refund without legal authority The court examined whether the time period for claiming refund of Export Cess collected without legal authority is three years or six months. Referring to the same case of Collector of C.E., Chandigarh v. Doaba Co-operative Sugar Mills, the court reiterated that the authorities are bound by the statute, and when the statute does not allow refunds beyond the limitation period, the refund cannot be granted. The court dismissed the appeal in this regard. Issue 3: Applicability of Limitation Act, 1962 The court addressed whether the provisions of the Limitation Act, 1962 are applicable to the case. While the specific provisions of the Act were considered binding on the authorities, the court emphasized that the departmental authorities, including the Tribunal, are bound by the statute. The court held that in cases where the statute does not provide for refunds beyond the limitation period, there is no scope for allowing the refund. Consequently, the appeal was dismissed based on this understanding. In conclusion, the judgment emphasizes the importance of adhering to the statutory provisions regarding limitation periods for claiming refunds, especially in cases involving Export Cess paid due to mutual mistake or without legal authority.
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