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2016 (1) TMI 388 - HC - Central ExciseRefund of duty alongwith interest thereon - Period of limitation - The petitioner had paid the excise duty on iron and steel products made of steel ingots amounting to ₹ 1,03,670.60 in terms of notification No. 206/63. Since no duty was liable to be paid on such products, the petitioner applied for refund - Held that:- Apex Court in M/s Doaba Cooperative Sugar Mills Ltd., Jaandhar [1988 (8) TMI 103 - SUPREME COURT OF INDIA] has ruled that, "in making claims for refund before the departmental authority, an assessee is bound within four corners of the statute and the period of limitation prescribed in the Central Excise Act and the Rules framed thereunder must be adhered to. The authorities functioning under the Act are bound by the provisions of the Act" - This decision was confirmed in Apex Court in Porcelain Electrical Mfg. Co's case [1994 (11) TMI 145 - SUPREME COURT] The application for refund of duty paid for the period in question was lodged on 4.6.1973 which was clearly beyond the period of three months from the date of payment of the said duty as required under Rule 11 of the 1944 Rules. The petitioner was, therefore, not entitled to any refund in terms of Rule 11 of the 1944 Rules. - Decided against the assessee.
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