2007 (10) TMI 615

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....ed for admission of this appeal. (1)      Whether the period of limitation for claiming refund of Export Cess paid on account of mutual mistake would begin to run from the date of payment of such cess or from the date of knowledge of such mistake? (2)      Whether the time period for claiming Refund of Export Cess collected by the revenue wit....

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....r : "(6) It appears that where the duty has been levied without the authority of law or without reference to any statutory authority or the specific provisions of the Act and the Rules framed thereunder have no application, the decision will be guided by the general law and the date of limitation would be the starting point when the mistake or the error comes to light. But in making claims....

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....ollector of Customs but it was assailed before this Court. The appeal was withdrawn. This Court observed that the Customs Authorities, acting under the Act, were justified in disallowing the claim for refund as they were bound by the period of limitation provided therefor in the relevant provisions of the Customs Act, 1962. If really the payment of the duty was under a mistake of law, the party mi....