Modvat refund limitation applies where the notification imports Section 11B, making late export refund claims time-barred.

Refund of unutilised Modvat credit under Rule 57F and Notification No. 85/87-C.E. is subject to the limitation period incorporated from Section 11B where the notification expressly makes the refund conditional on that requirement. Because the refund claim for export-related credit was filed after the prescribed six-month period, the claim was treated as time-barred and no relief was available.

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Issues: Whether refund of unutilised Modvat credit lying in RG-23A, Part II on export of goods was subject to the six-month limitation under Section 11B, and whether the appeal against rejection of the refund as time-barred was liable to succeed.

Analysis: The refund arose under Rule 57F of the Central Excise Rules, 1944 and Notification No. 85/87-C.E. dated 01.03.1987. The notification itself made the refund subject to the conditions prescribed, including the requirement that the application be filed before the expiry of the period specified in Section 11B. Since the credit was claimed for exports made during October 1998 to December 1998, but the refund application was filed on 27.07.1999, the claim was beyond the six-month period. The refund of unutilised Modvat credit was therefore treated as governed by the statutory limitation incorporated by the notification.

Conclusion: The refund claim was time-barred and the assessee was not entitled to relief.

Ratio Decidendi: Where a refund of unutilised Modvat credit is granted under a notification issued under Rule 57F, and the notification incorporates the limitation in Section 11B, the refund claim must be filed within that prescribed period.

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