ASSISTANT COLLECTOR OF CUSTOMS & ORS. vs ANAM ELECTRICAL MANUFACTURING CO. ETC.

The Supreme Court affirmed the Madras High Court's judgment regarding the levy of a ten percent surcharge, emphasizing that refund applications must comply with the principles established in Mafatlal Industries v. Union of India [1996 (9) SCALE 457]. The Court held that refund applications are only valid if the applicant provides an affidavit confirming that the duty burden has not been passed on to another person. The ruling clarifies that the period prescribed by the Central Excise Act/Customs Act for filing refund applications cannot be extended by any authority or court, ensuring strict adherence to statutory timelines.