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TMI Blog1988 (8) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... nganathan, JJ. [Judgment per : Sabyasachi Mukharji, J.]. - This is a statutory appeal against the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, under Section 35L(b) of the Central Excises and Salt Act, 1944 (hereinafter called 'the Act'). 2. A sum of ₹ 5,60,679.40 was sanctioned to the respondent on the basis of Notification No. 108/78 as an incen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tood at the material time, issued a review show-cause notice against the order of the Assistant Collector. The case was adjudicated thereafter by the Collector who found that the statutory time limit under Section 11A of the Act would come into play only where the demand is on account of the Central Excise duty short levied or not levied or refunded erroneously. 5. Aggrieved thereby, on or abou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight. But in making claims for refund before the departmental authority, an assessee is bound within four corners of the Statute and the period of limitation prescribed in the Central Excise Act and the Rules framed thereunder must be adhered to. The authorities functioning under the Act are bound by the provisions of the Act. If the proceedings are taken under the Act by the department, the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stake of law, the party might seek recourse to such alternative remedy as it might be advised. See the observations of this Court in Miles India Ltd. v. The Assistant Collector of Customs [1987(30) E.L.T.641 (S.C.) = 1985 E.C.R. 289]. 7. In the aforesaid view of the matter the Tribunal was right. The appeal, therefore, has no merits and it is accordingly not entertained and dismissed. There is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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