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2014 (6) TMI 20 - AT - CustomsBar of Limitation - Refund of claim of CVD (Additional Customs Duty) - Concessional Duty Notification No. 7/20013-C.E., dated 1-3-2003 - Section 27 of the Customs Act, 1962 – Unchallenged assessment - Held That:- Judgment in ASSISTANT COLLR. OF CUS. Versus ANAM ELECTRICAL MANUFACTURING CO. [1997 (1) TMI 80 - SUPREME COURT OF INDIA] followed – Where refund application was filed by manufacturer/purchaser beyond the statutory time limit of Section 11B/27, such petitions must be held to be untenable in law, regardless of any direction to the contrary contained in the order in any appeal, suit or writ petition - Statutory time limit not extendable by any authority or Court in case of “illegal levy” – Relying upon Hero Cycles Ltd. Versus Union of India [2009 (6) TMI 4 - BOMBAY HIGH COURT] - It was observed that without challenging the assessment there cannot be refund claim - Assessees have not challenged the assessment at all but have filed refund claim - Refund claims have to be considered u/s 27 - Appeal has no merit – Decided against assesse.
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