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2016 (9) TMI 314 - CESTAT NEW DELHIRejection of refund claim - refund of export duty - mild steel items - angles - channels - pipes - clearance from DTA to SEZ - duty paid under protest - withdrawal of protest and finalisation of assessment - Held that: - It is a well settled position of law when a claim is preferred by an assessee before the Departmental Authority the same has to be processed within the scope of the legal provisions and the sanctioning authority cannot entertain any claim beyond the statutory time limit prescribed under the law. The decision in the case Mafatlal Industries Ltd. vs. Union of India [1996 (12) TMI 50 - SUPREME COURT OF INDIA] is held appropriate, where, it was decided that it is not open to any person to make a refund claim on the basis of a decision of a court or Tribunal rendered in the case of another person. Once the assessment of levy has become final the assessee cannot seek to reopen it nor can he claim refund without reopening such assessment, only on the basis of decision in another person's case - Section 72 of the Contract Act or for that matter Section 17 (1) (c) of the Limitation Act, 1963 has no application to such a claim for refund - appeal dismissed - decided against appellant.
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