Timely declaration protects refund claim from limitation where departmental delay postpones formal processing.

A refund claim under Rule 11 of the Central Excise Rules, 1944 was not barred by limitation where the assessee had filed the requisite declaration for fixation of base clearance and base period within time. The filing of that declaration was treated as the relevant assertion of the claim, and the department's delay in formal fixation could not defeat the claim merely because the formal refund bill was submitted later. On these facts, the limitation objection failed and the refund matter was required to be reconsidered on merits.

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Issues: Whether the refund claim was barred by time under Rule 11 of the Central Excise Rules, 1944 when the declaration for fixation of base clearance and base period had already been filed within time.

Analysis: The claim related to the period from 1-4-76 to 24-3-77, and the declaration for fixation of base period and base clearance was filed on 25-3-77. The declaration itself was treated as the relevant assertion of claim, and the delay in formal fixation by the department could not be used to defeat the claim. On these facts, the refund claim was not to be treated as time barred merely because the formal claim bill was filed later.

Conclusion: The claim was not barred by limitation and the objection under Rule 11 failed.

Final Conclusion: The revision succeeded and the refund matter was required to be reconsidered on merits by the Assistant Collector.

Ratio Decidendi: Where the assessee has made the requisite declaration within time and departmental action is pending, the claim cannot be rejected as time barred solely because the formal claim is processed later.

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