https://www.taxtmi.com/caselaws?id=72254 A demand for short-levied excise duty had to be assessed as a Section 11A short-levy matter rather than under Section 11, because no Government dues had been determined when the refund was made and the refund related to different goods. For limitation under Section 11A(3)(ii)(a)(A), the relevant date was the filing of the RT-12 returns, not the later date when the classification dispute was resolved and refunds were issued. In the absence of any express provision shifting that date, the demand was barred by limitation except for the period upheld by the Collector (Appeals), and the Revenue's challenge failed. en-us Wed, 14 Aug 1985 00:00:00 +0530 Mon, 16 May 2011 10:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72254 A demand for short-levied excise duty had to be assessed as a Section 11A short-levy matter rather than under Section 11, because no Government dues had been determined when the refund was made and the refund related to different goods. For limitation under Section 11A(3)(ii)(a)(A), the relevant date was the filing of the RT-12 returns, not the later date when the classification dispute was resolved and refunds were issued. In the absence of any express provision shifting that date, the demand was barred by limitation except for the period upheld by the Collector (Appeals), and the Revenue's challenge failed. Case-Laws Central Excise Wed, 14 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72254