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Issues: Whether the refund claim under the Central Excise law was barred by limitation, and whether the date of deduction under the price variation clause or the provisions of the Contract Act and Limitation Act could alter the statutory period under Section 11B.
Analysis: The refund claim was filed beyond six months from the date of payment of duty. The statutory scheme of Section 11B makes the payment of duty the relevant benchmark for refund limitation, and the excise authorities cannot substitute a different period based on contractual adjustment, mistake of payment, or general limitation principles. The existence of a price variation clause did not make the assessment provisional, and the claim could not escape the express limitation prescribed by the excise statute.
Conclusion: The refund claim was time-barred and the challenge to the limitation finding failed.
Final Conclusion: The appeal failed because the refund application was governed by the strict limitation under the excise statute and the contract-based deduction did not extend the statutory period.
Ratio Decidendi: A refund of excise duty must be sought within the limitation period prescribed by Section 11B of the Central Excise Act, 1944, and a contractual price variation clause does not defer the relevant date or override that statutory limitation unless the assessment was lawfully provisional.
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