1997 (8) TMI 79

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..... od of limitation. The learned Counsel for Petitioners made a submission that though the duty was paid on 24-9-1983, final assessment was made on 27-2-1985 and as such, the application for refund dated 24-7-1985 is within the period of limitation. He placed reliance on Section 27, particularly Clause `A' and made a submission that date of final assessment would be the date for the purposes of compu .....

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..... explanation was available at the relevant time or not this explanation refers to adjustment of a duty after the final assessment thereof. As enumerated, even in final assessment, there was no excess or erroneous payment of duty as has been held by the Authority. As such, the provision has no application. 4. The Petition is without any merit and dismissed with no order as to costs. - - Tax .....

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