TMI Blog1983 (7) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... l, 1982. The appeal was posted for hearing on the 25-2-1983 Shri S.V. Pikale, the Learned Counsel for the appellant has requested for adjournment and accordingly the appeal was adjourned to 25-2-1983. An application for condonation of delay was also filed requesting to condone the delay of one month and eight days. The Learned Counsel for the appellant has submitted that the appellant had entrusted the matter to his Customs Consultant one Shri A.S. Wagh for preparation of appeal and submission thereof. The said consultant was not definite about the authority before whom the appeal was to be filed. It took him sometime to come to some decision. In the meanwhile, the appellant also became sick. A photocopy of the medical certificate to this e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d received the copy of the Trade Notice from the Indian Chemical Auxiliaries Manufacturers Association vide their letter dated 6-1-1978 and a copy of the letter is at page 2 of the Paper Book. He has submitted that the relevant date for the computation of limitation is the date on which the trade notice came to the notice of the appellant. The refund claim was filed on 4-6-1978. He has submitted that the limitation as provided under Rule 11 of the Central Excise Rules is not applicable in this case as duty was paid under mistake of law. Since the duty collected was not authorised, provisions of Rule 11 would not apply and the appellant s case is covered by provisions of Section 17(1)(c) of the Limitation Act, 1963. He has further submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice shall not vitiate the proceedings. Provisions of Rule 11 are fully applicable in the instant case. These are specific provisions under the Central Excise Rules and provisions of Limitation Act do not apply in the instant case. The Departmental Representative has placed his reliance on the Orders passed by the Assistant Collector as well as Collector of Central Excise (Appeals). 6. I have heard both the sides. Trade Notice No. 82/1977, dated 8-4-1977 which is at page 1 of the Paper Book is being reproduced as under : 1. It was under consideration whether Padding Solution or Cyclic Urea Solution or Cross Linking agents formed by the reaction of Urea or modified Urea or Cyclic Urea derivatives with Formaldehyde pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 11 are not applicable to refunds of amount paid in respect of commodities which are outside the purview of the Central Excises and Salt Act, 1944. The refund of such duties, however, would and shall be governed by the period of limitation laid down under the Indian Limitation Act, which is three years from the date when money is received. The said circular was passed on the advice of the Law Ministry and an extract from Law Ministry s advice F. No. 23/1/67-CEVII-Vol. II, dated 6-3-1969 is as under : When certain amount is illegally collected as a levy under the Central Excise Act, the position of that Act regarding refunds would not be attracted. The period of limitation in respect of such collections under the Limitation Act i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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