Refund limitation under Section 11B: later return of sugar quota did not extend time, so claim was time-barred.

A refund claim under Section 11B was held time-barred because it was filed beyond six months from the date of payment, which was treated as the relevant date for limitation. The later return of the sugar quota did not extend or alter the statutory period for claiming refund, so the claim was correctly rejected.

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Issues: Whether the refund claim was barred by limitation under Section 11B, and whether the subsequent return of the sugar quota extended the time for filing the refund claim.

Analysis: The refund was filed more than six months after the date of payment, which was treated as the relevant date for limitation. The later letter returning the loan quantity did not extend or alter the statutory period prescribed for claiming refund.

Conclusion: The refund claim was time-barred and was correctly rejected.

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