https://www.taxtmi.com/caselaws?id=126846 A beneficial Board circular was treated as binding on the Revenue and was applied to prevent double cess on the same export product under two cess enactments, supporting refund of cess paid under one enactment. At the same time, refund claims had to comply with the statutory limitation under the customs and excise scheme; general limitation principles could not extend the filing period, even where payment was said to have been made under mistake of law. On that basis, the refund was admissible on merits, but the part relating to shipping bills filed before the protest letter was time-barred. en-us Wed, 17 Jan 2007 00:00:00 +0530 Fri, 01 Feb 2013 10:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126846 A beneficial Board circular was treated as binding on the Revenue and was applied to prevent double cess on the same export product under two cess enactments, supporting refund of cess paid under one enactment. At the same time, refund claims had to comply with the statutory limitation under the customs and excise scheme; general limitation principles could not extend the filing period, even where payment was said to have been made under mistake of law. On that basis, the refund was admissible on merits, but the part relating to shipping bills filed before the protest letter was time-barred. Case-Laws Central Excise Wed, 17 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126846