Refund claim limitation under Central Excise Rules runs from receipt in the Inspector's office when filed through prescribed channel.

A refund claim routed through the jurisdictional Inspector and received there within six months of duty payment was treated as filed in time under Rule 11 of the Central Excise Rules. Because the claim followed the prescribed Collectorate practice for initial scrutiny and endorsement before forwarding to the Assistant Collector, the operative date for limitation was the date of receipt in the Inspector's office. The rejection of the refund claim as time-barred was therefore incorrect.

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Issues: Whether a refund claim addressed to the Assistant Collector but received first in the office of the jurisdictional Inspector/Superintendent could be treated as having been made within time under Rule 11 of the Central Excise Rules.

Analysis: The refund claim was routed through the jurisdictional Inspector and was received in that office within six months from the date of payment of duty. The claim was processed there, with the necessary certificates endorsed, before being forwarded to the Assistant Collector. On these facts, the operative date for limitation was the date of receipt in the Inspector's office, since filing through that channel was in accordance with the prescribed Collectorate practice for scrutiny by the proper officer before submission for final consideration.

Conclusion: The claim was within limitation under Rule 11 of the Central Excise Rules, and the rejection as time-barred was incorrect.

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