2001 (3) TMI 486

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..... ondent. [Order]. - Granting the prayer for early hearing, the appeal was taken up for disposal. 2. The appellants paid Foreign Travel Tax amounting to Rs. 3,26,700/- for the month of August, 1996 twice, once in October 1996 and once in January 1997. This error came to their notice during the course of audit. They thereafter filed an application for refund on 9-2-1998. The Assistant Collec .....

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..... ew earlier held by the Bombay High Court was that in such cases the general law of limitation would apply. The controversy was settled by the judgment of the Supreme Court in the case of Collector of Central Excise v. Doaba Co-operative Sugar Mills [1988 (37) E.L.T. 478 (S.C.)]. The Supreme Court held as under : - "But in making claims for refund before the departmental authority, an assessee is .....

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