BAJAJ FOODS LTD. Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) HEARD both sides and perused record.

(2.) THE appellant paid CESS on export of peanut butter during the period 1 -4 -2001 to 26 -12 -2004. Subsequently, on 5 -3 -2005, it filed a refund application claiming refund of CESS paid. Under the impugned order part of the refund remains granted and the remaining rejected on the ground of limitation.

(3.) IT is not being disputed that the finding regarding limitation is correct under the relevant section of the statute. The contention of the learned Counsel is that since the payment of CESS took place on account of ignorance of law on the side of appellant as well as revenue, the correct period of limitation is to be found in the Limitation Act. He would rely on the judgment of the Supreme Court in the case of Salonah Tea Company Ltd. and Ors. etc. v. Suptd. of Taxes, Nowgong and Ors. etc. - 1988 (33) E.L.T. 249 (S.C.), the judgment of the High Court of Gujarat in the case of Indo -Nippon Chemical Co. Ltd. v. UOI - 2005 (185) E.L.T. 19 (Guj.) and the judgment of Hon'ble High Court of Calcutta in the case of Heavy Engg. Corpn. Ltd. v. UOI - 2004 (167) E.L.T. 396 (Cal.) in support of that contention that, in the present case, limitation applicable is 3 years in terms of Limitation Act. Learned Counsel also emphasized that collection of CESS has taken without the authority of law. Learned SDR would submit that, as a statutory authority the Dy. Commissioner and the Commissioner (Appeals) could not entertain a claim beyond the statutory limit and this position remains settled by the judgment of the Supreme Court in the case of Miles India Ltd. - 1987 (30) E.L.T. 641 and Doaba Cooperative Sugar Mills - 1988 (37) E.L.T. 478. It is his contention that the Tribunal also being a statutory authority, is bound by the limitation fixed under the Customs Act.