Refund limitation under Central Excise law runs from the original refund request, not the later prescribed form filing.

A refund claim under Section 11B of the Central Excise Act was not time-barred where the assessee had lodged a refund request with the Range Superintendent, with a copy to the Assistant Commissioner, within six months of the relevant date. The later filing of the formal claim in the prescribed proforma did not change the substantive date of claim for limitation purposes, because the amendment requiring a prescribed form did not alter the underlying legal position. The refund request made within the limitation period was therefore treated as the operative claim, and refund was allowed.

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Issues: Whether the refund claim was barred by limitation under Section 11B of the Central Excise Act, 1944 when the initial letter seeking refund was filed within six months but the formal claim in prescribed proforma was filed later.

Analysis: The requirement introduced by amendment that refund claims be filed in the prescribed form did not alter the substantive legal position governing the date of claim. The relevant date for limitation remained the date on which the assessee lodged the refund request before the Range Superintendent, with a copy to the Assistant Commissioner. Since that communication was made within six months from the relevant date, the subsequent filing of the formal proforma did not render the claim time-barred.

Conclusion: The refund claim was not barred by limitation and the assessee was entitled to refund.

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