KOCHAR SUNG-UP ACRYLIC LIMITED Vs. CEGAT

JUDGEMENT

(1.) Assessee has filed this petition under Section 35H(1) of the Central Excise Act, 1944 ( for short "the Act" ) seeking a direction to the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi ( for short "the Tribunal") to refer the following questions of law said to be arising out of its order dated 5-3-2003 :-

(2.) The claim of refund of the petitioner under Section 11B of the Act has been rejected by the Tribunal on the ground that it has been filed beyond the period of limitation as prescribed in Section 11B of the Act. Counsel has not been able to show any provisions of law under which the claim for refund beyond the period of limitation can be entertained by the authorities or such delay could be condoned. He merely contends that the delay had occurred on account of a mistake in wrongly reversing the entry by Assessee.

(3.) On the other hand, Supreme Court in the case Mafatlal Industries Limited and others v. Union of India and others, 1997 5 SCC 536, has clearly held that claim for refund has to be strictly within the parameter prescribed under Section 11B of the Act .