2006 (11) TMI 416

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....ard 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....

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....licable is 3 years in terms of Limitation Act. Learned Counsel also emphasized that collection of CESS has taken without the authority of law. 4. 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....