(1) IN this appeal, it is admitted that the refund claim was beyond the period prescribed by the Customs Act. The High court has however, allowed the writ petition directing the revenue to-ignore the period of limitation and dispose of the refund claim. (2) IN the light of the law declared in Mafatlal Industries v. Union of India [1997(89E.L.T.247.(S.C.)=1996 (9SCALE 457 his appeal preferred by the revenue is liable to be allowed and is accordingly allowed herewith. The refund claim is dismissed as barred by time. No costs.