https://www.taxtmi.com/caselaws?id=72075 A refund claim under Rule 11 of the Central Excise Rules, 1944 was held to be governed by the statutory limitation period, reckoned from the date the claim was received in the jurisdictional Superintendent's office. On that basis, the portion relating to 14-3-1978 to 26-3-1978 was within six months and was allowed, because the assessee had paid duty at the normal rate despite entitlement to a concessional exemption rate. The remaining portion of the claim fell outside the prescribed period and was barred. The Tribunal also rejected the contention that refund had to be pursued by civil suit and held that authorities could not extend the limitation by applying the Limitation Act, 1963. en-us Thu, 21 Nov 1985 00:00:00 +0530 Wed, 11 May 2011 14:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72075 A refund claim under Rule 11 of the Central Excise Rules, 1944 was held to be governed by the statutory limitation period, reckoned from the date the claim was received in the jurisdictional Superintendent's office. On that basis, the portion relating to 14-3-1978 to 26-3-1978 was within six months and was allowed, because the assessee had paid duty at the normal rate despite entitlement to a concessional exemption rate. The remaining portion of the claim fell outside the prescribed period and was barred. The Tribunal also rejected the contention that refund had to be pursued by civil suit and held that authorities could not extend the limitation by applying the Limitation Act, 1963. Case-Laws Income Tax Thu, 21 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72075