COLLECTOR OF CENTRAL EXCISE Vs. HINDUSTAN BOBBIN INDUSTRIES
LAWS(CE)-1986-9-1
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on September 05,1986

Appellant
VERSUS
Respondents

JUDGEMENT

S.K.Bhatnagar, - (1.)SHRI Thakur, speaking for the appellant submitted that in this case the respondent had filed a refund application for the period 3-4-1978 to 27-2-1979 on 19-5-1981 which was rejected by the Assistant Collector as time barred.
(2.)The respondent filed an appeal before the Collector (Appeals) who allowed the appeal and set aside the order of the Assistant Collector vide his order dated 26-10-1982.
It was their submission that the learned Collector (Appeals) has erred in allowing the appeal inasmuch as the refund application had been filed after expiry of six months from the date of payment of duty. At the time of filing the refund application Section 11B was already in existence and this Section excludes or precludes application of common law. Therefore, Collector (Appeals) has erred in taking cognizance of general law of limitation and applying the same.

(3.)IT was their submission that in the case of Miles India Limited, Baroda v. Appellate Collector of Customs, Bombay (CEGAT) Special Bench, New Delhi has held that time limit provided under Section 27 of the Customs Act, 1962 was applicable and Tribunal cannot condone or relax the time limit laid down in the statute. This case was under Section 27 of the Customs Act but the same principle applies to the cases arising under the Central Excise Act, [1983 ELT 1026 (CEGAT)].


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