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2007 (10) TMI 615 - HC - CustomsRefund of Export Cess - extended period of limitation - Held that: - the refund has been claimed beyond the period of limitation i.e. three years after expiry of the date of refund - In the case of Collector of C.E., Chandigarh v. Doaba Co-operative Sugar Mills [1988 (8) TMI 103 - SUPREME COURT OF INDIA], the Apex Court held that so far as the refund of duty under the Customs Act, 1962, the Customs Authorities are bound by the limitation provided under the Act and after period of limitation, no refund is permissible.
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