https://www.taxtmi.com/caselaws?id=72486 Under an incentive-based excise refund scheme, filing the prescribed declaration was treated as the operative claim for limitation purposes. The Tribunal applied its earlier view that, where entitlement depended on approval of that declaration, limitation ran from the date the declaration was filed and not from the later formal refund application. Because the declaration had been filed within the prescribed period under the Central Excise Rules, the subsequent refund submission did not affect timeliness. The refund claim was therefore within time and the assessee's claim succeeded. en-us Tue, 08 Apr 1986 00:00:00 +0530 Thu, 19 May 2011 18:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72486 Under an incentive-based excise refund scheme, filing the prescribed declaration was treated as the operative claim for limitation purposes. The Tribunal applied its earlier view that, where entitlement depended on approval of that declaration, limitation ran from the date the declaration was filed and not from the later formal refund application. Because the declaration had been filed within the prescribed period under the Central Excise Rules, the subsequent refund submission did not affect timeliness. The refund claim was therefore within time and the assessee's claim succeeded. Case-Laws Central Excise Tue, 08 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72486