1999 (3) TMI 97

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aintiff, was paid in excess while paying custom duty under the provision of Customs Act, 1962, (for short, 'the Act of 1962'), on the goods imported by the appellant-plaintiff in connection with the manufacturing activity of its factory situated at Ujjain. According to the plaintiff he learned about the excess payment on 2-7-1987 and whereupon he, on 2-7-1987, filed a refund claim before the Assistant Collector, Customs & Central Excise, Ujjain. The said claim was rejected by the Assistant Collector on 2-6-1988 on the ground that it was barred by limitation as provided u/S. 27 (1) of the Act of 1962. Plaintiff after serving the respondents with a notice u/S. 80 of the CPC filed suit before the Court below for recovery of the said excess amo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder or direction made by any Tribunal or any Court under any law for the time being in force. Any claim for refund of the duty paid under the Act of 1962 has to be dealt with only in accordance with the provisions of Sec. 27 and no refund shall be made except as provided in sub-section (2). 6.Like Section 27 of the Act of 1962, Section 11B of the Central Excise and Salt Act, 1944, also provides for refund of excise duty paid under this Act. Sub-sec. (3) of Section 11B contains a provision which is pari materia to the provision of sub-section (3) of Section 27 of the Act of 1962. Hon'ble the Supreme Court, dealing with these provisions of the Acts of 1944 and 1962, in Mafatlal Industries Ltd. v Union of India 1997 (89) E.L.T. 247 (SC), b....