Judgment N.K.Sud, J. 1. Assessee has filed this petition under Section 35H(1) of the Central Excise Act, 1944 ( for short the Act ) seeking a direction to the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi ( for short the Tribunal) to refer the following questions of law said to be arising out of its order dated 5-3-2003 :- ( Whether the petitioner is entitled for the refund of the modvat credit of Rs. 1,50,567/- wrongly reversed ? (ii Whether the refund claim of the petitioner is time barred under Section 11B of the Central Excise Act, 1944 as the proof of export was admitted on 22-2-1999 ? (ii Whether the petitioner can be given the benefit of mistake of law for condoning the delay in the refund claim under the facts and circumstance of the case ? 2. The claim of refund of the petitioner under Section 11B of the Act has been rejected by the Tribunal on the ground that it has been filed beyond the period of limitation as prescribed in Section 11B of the Act. Counsel has not been able to show any provisions of law under which the claim for refund beyond the period of limitation can be entertained by the authorities or such delay could be condoned. He merely contends that the delay had occurred on account of a mistake in wrongly reversing the entry by Assessee. 3. On the other hand, Supreme Court in the case reported as Mafatlal Industries Limited and others . Union of India and others -1997 (89) E.L.T 247 (S.C.) = 1997) 5 Supreme Court Cases 536, has clearly held that claim for refund has to be strictly within the parameter prescribed under Section 11B of the Act . 4. Accordingly, we find no merit in the present petition. Dismissed.