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TMI Blog2015 (10) TMI 1997X X X X Extracts X X X X X X X X Extracts X X X X ..... ot extend the period of limitation – Held that:- Authorities working under Central Excise law are bound by provision of limitation prescribed in terms of Section 11B of the Central Excise Act – Limitation period cannot be extended in any circumstances including the payments made by an error of law or under mistake. – Found no merits in the appeal and rejected – Decided against the assessee. - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 to April 2009. The said claim was filed by the appellant on 24/11/2009. 2. The original adjudicating authority, vide his impugned order, sanctioned the refund claim which was falling within the limitation period but rejected an amount to the extent of ₹ 1,03,000/- as barred by limitation, inasmuch as the same was filed after the prescribed period of one year. The said order of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rabad-II Vs. XL Telecom Ltd. [2006(206) ELT 303 (Tri. Bang.)] wherein relying upon the Hon ble Supreme Court s decision in the case of Asst. Collector Vs. Anam Electrical Manufacturing Co. [1997(90) ELT 260 (SC)], it was held that statutory time limit is applicable to claim for refund of even illegal levies and time limit cannot be extended by any authority. To the same being is the decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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