1986 (10) TMI 146

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.... Kumar, SDR, for the Respondent. [Order per : V.T. Raghavachari, Member (Judicial)].  - These 16 appeals raise a common question of law and were therefore heard together. 2. These appellants had preferred claims for refund of duty paid and the claims were rejected by the Assistant Collector concerned on the ground that the claims were barred by time with reference to Section 27 ....

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.... that we may consider two decisions cited by them in their telegrams before arriving at our conclusion on the question at issue. Accordingly we have considered the merits of the cases as put forward in the revision petitions and have heard Shri Vineet Kumar for the department. 4. The fact that the refund claims in all these instances had been preferred after the expiry of the period of lim....

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....his decision of the Tribunal being appealed against, the Supreme Court had upheld the decision of this Tribunal as reported in 1985 ECR 289. In view of this decision of the Supreme Court the contention now raised as to the claim being covered by Section 72 of the Contract Act and, consequently, by the provisions of the Limitation Act, cannot be accepted. It had been laid down in the decision of th....

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....es Tax v. Auriaya Chamber of Commerce (1986 Vol. 25 E.L.T. 867 Supreme Court) and Shalimar Textile Manufacturing Pvt. Ltd. v. Union of India (1986 Vol. 25 E.L.T. 625 Bombay). 7. The Supreme Court in the judgment cited supra dealt with a case where refund of duty had been claimed with reference to duty recovered under a provision of law which had been subsequently held ultra-vires of the st....