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2006 (3) TMI 641 - CESTAT, BANGALORERefund - paid in excess of duty - period of limitation prescribed in terms of Section 11B - HELD THAT:- On a careful consideration, we notice that the Revenue has taken a well sustained ground. For the reason that the Apex Court in the case of Asst. Commissioner of Customs v. Anam [1997 (1) TMI 80 - SUPREME COURT] had laid down in very clear terms that even in respect of claim for refund of an “illegal levy”, the statutory time limit prescribed in terms of Section 11B of CE Act and Section 27 of Customs Act is not extendable by any authority or court. The Apex Court has given this clarification in the light of the earlier judgments rendered in the case of Mafatlal Industries Limited v. UOI [1996 (12) TMI 50 - SUPREME COURT]. Thus, the refund application even in respect of “illegal levy” or amounts collected beyond the recoverable duty is required to be filed within the period of limitation prescribed u/s 11B of CE Act. Respectfully following the ratio of the Apex Court judgment, the order passed by the Commissioner (A) is set aside and the appeal is allowed.
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