https://www.taxtmi.com/caselaws?id=72355 Refund of handloom cess following a retrospective exemption notification was governed by the excise machinery provisions because the levy was treated as duty of excise under Section 3(2) of the Khadi and Other Handloom Industries Development (Additional Excise Duty on Cloth) Act, 1953. The limitation under Rule 11 of the Central Excise Rules, 1944 therefore applied mutatis mutandis, and time was to run from the date of payment of cess, not from the later notification. On that basis, the refund claim was time-barred and not admissible. en-us Tue, 27 May 1986 00:00:00 +0530 Wed, 18 May 2011 17:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72355 Refund of handloom cess following a retrospective exemption notification was governed by the excise machinery provisions because the levy was treated as duty of excise under Section 3(2) of the Khadi and Other Handloom Industries Development (Additional Excise Duty on Cloth) Act, 1953. The limitation under Rule 11 of the Central Excise Rules, 1944 therefore applied mutatis mutandis, and time was to run from the date of payment of cess, not from the later notification. On that basis, the refund claim was time-barred and not admissible. Case-Laws Central Excise Tue, 27 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72355