if you have access to one if those coiled heat-guns alternatively a hand held hair-drier try heating up the gearbox-casing (around but Not
the the filler-plug itself)
Heat it nice and slowly in a circular movement around the plug so you don't risk cracking the casing....heat till you feel it good and hot -Now
comes the trick: You have already wrapped one or two ice cubes in a small plastic bag or other
-hold the ice cube(s) againg the filler plug head ONLY -to cool that down
The theory is of-course to have the casing expand some thou' of a mm,and the plug to shrink likevice .
-Now quickly with your smaller hammer ,give the filler plug a whack right in the forehead.
Just a precise (not Too hard) whack'll do, to give it a shock..now try to screw it out... -R.