https://www.taxtmi.com/caselaws?id=72384 Limitation for refund claims under an exemption scheme depended on the version of Rule 11 in force when the claim was effectively made. For clearances before the 6-8-1977 amendment, a prior declaration and particulars were treated as sufficient staking of the claim, so the one-year limitation was satisfied and refund was allowed. For clearances after the amendment, the amended six-month limitation applied, and a declaration filed after expiry could not extend or revive time, so the refund claim was barred. The result was that refund was sustained only for the earlier period and denied for the later period. en-us Thu, 10 Jul 1986 00:00:00 +0530 Thu, 19 May 2011 11:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72384 Limitation for refund claims under an exemption scheme depended on the version of Rule 11 in force when the claim was effectively made. For clearances before the 6-8-1977 amendment, a prior declaration and particulars were treated as sufficient staking of the claim, so the one-year limitation was satisfied and refund was allowed. For clearances after the amendment, the amended six-month limitation applied, and a declaration filed after expiry could not extend or revive time, so the refund claim was barred. The result was that refund was sustained only for the earlier period and denied for the later period. Case-Laws Central Excise Thu, 10 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72384