1994 (11) TMI 145 - SC - Central Excise

Refund - Limitation - refund application filed under Rule 11 read with Rule 173J and sought its remedy under the Statute - Held that - the refund claim filed before departmental authorities are to be governed by the time limit provided under the statute and the general law of limitation invoked by various High Courts under their extra-ordinary jurisdiction is inapplicable to the cases where the refund obligations has been moved before the Revenue authorities. Since the appellant had filed an application under Rule 11 read with Rule 173J and sought its remedy under the Statute it was bound by the limitation provided under the Act and the Rules. Appeal dismissed.

Summary

The Supreme Court considered whether the Customs Tribunal was right in rejecting a refund claim that was filed after six months from the date of duty payment. The appellant sought a refund for duty paid on insulating devices, claiming they were not dutiable under Tariff Item 23B. The Tribunal held that the claim was time-barred under the Central Excise Rules, rejecting the appellant's argument that the limitation period should be three years due to a mistake of law. The Court upheld the Tribunal's decision, stating that the limitation period under the Central Excise Act must be followed. The appeals were dismissed with no costs awarded.