2006 (11) TMI 416

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....the Respondent. [Order]. -  Heard 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 ....

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....ion that, in the present case, limitation applicable 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 t....