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<h1>Appellate ruling: Limitation Act applies to quasi-judicial proceedings. Refund claims for duty paid partially allowed.</h1> The Appellate Collector allowed the appeal partially, ruling that the Limitation Act applies to quasi-judicial proceedings. Refund claims for duty paid ... - The Appellate Collector of Central Excise, Bombay gave a personal hearing to the appellants represented by Shri C.S. Lodha, Legal Manager. The appellants filed refund claims for duty paid from 1-1-1974 to 31-3-1976, citing a mistake discovered after a Supreme Court decision. The Assistant Collector rejected the claims as time-barred, but the Appellate Collector ruled that the Limitation Act applies to quasi-judicial proceedings and ordered refunds if admissible. The appeal was partially allowed. (Case citation: 1979 (5) TMI 145)