1995 (1) TMI 95

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..... ies are right in refusing to grant refund of duty paid and the levy whereof had become final being contested at all departmental levels. The duty was paid by the appellant without raising any protest whatsoever. It appears that thereafter, on the basis of another decision made in a different case applications were preferred for refund of duty on the ground that it was erroneously recovered. The sa .....

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..... ection 27 of the Act then the authority, being a creation of the statute, must act within the ambit of that provision and if the application is delayed he has no alternative but to reject it as barred by limitation. 3. For the above two reasons we are of the opinion that the impugned order does not require interference. However, an attempt was made by relying on the decision in Patel India (P) L .....

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