Excise refund limitation runs from payment or adjustment date; exemption notification cannot extend the statutory time bar.

Refund claims under the Central Excise Rules had to be filed within the limitation period computed from the date of payment of duty, or from the date of adjustment where duty was adjusted in a current account, as expressly provided by Rule 11 and applied by Rule 173J. An exemption notification could supply the basis for seeking refund, but it did not extend or postpone the statutory period of limitation. The assessee's inability to determine entitlement until the end of the financial year was irrelevant because the rules contained no exception on that ground. The refund claim was therefore time-barred.

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Issues: Whether the claim for refund of excise duty was filed within the prescribed period of limitation under Rule 11 read with Rule 173J of the Central Excise Rules, 1944.

Analysis: The limitation for a refund claim had to be computed from the date of payment of duty, or from the date of adjustment where duty was adjusted in a current account, as expressly provided by Rule 11 and made applicable by Rule 173J. The exemption notification only furnished the basis for claiming refund and did not alter the statutory period of limitation. The fact that the assessee could ascertain its entitlement only after the close of the financial year did not justify postponing commencement of limitation, since the rules contained no such exception.

Conclusion: The refund application was time-barred, and the decision was against the assessee and in favour of Revenue.

Ratio Decidendi: A refund claim under the Central Excise Rules must be filed within the period computed from the date of payment or adjustment as prescribed by the applicable rule, and an exemption notification cannot extend that statutory limitation period.

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