1997 (7) TMI 174

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....res Drill Rods Penumatic Tools. In view of the Notification No. 164/83 duty was paid from time to time during the period from 1983 to 1985. Subsequently, it was realised that the duty payable is as per Notification No. 858-4-1991 (sic). They, therefore, filed the instant petition in 1987, principally, claiming the refund of the duty as paid. 2.In view of the decision laid down by the Supreme Co....

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....acturing Co. - 1997 (90) E.L.T. 260 (S.C.) wherein it is observed that even if the claim is not instituted within a stipulated period but petition or suit filed within the period prescribed, the parties according to law are entitled to the relief of refund. Even this observation is of no avail since the instant Petition is filed beyond the period of limitation as envisaged by Section 27. 5.The ....