https://www.taxtmi.com/caselaws?id=72575 An amended refund limitation rule required applications to be made to the Assistant Collector of Central Excise within six months of duty payment. Filing the claim with the Range Superintendent did not satisfy the requirement where there was no proved collectorate practice treating such receipt as filing before the competent authority. Trade notices stated that filing before the Sector Officer or Range Officer was not regular and that limitation ran from receipt by the Assistant Collector. In the absence of an established practice, the statutory filing requirement had to be applied strictly, and no relaxation of the prescribed limitation was available for the refund claim. en-us Fri, 12 Sep 1986 00:00:00 +0530 Fri, 20 May 2011 15:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72575 An amended refund limitation rule required applications to be made to the Assistant Collector of Central Excise within six months of duty payment. Filing the claim with the Range Superintendent did not satisfy the requirement where there was no proved collectorate practice treating such receipt as filing before the competent authority. Trade notices stated that filing before the Sector Officer or Range Officer was not regular and that limitation ran from receipt by the Assistant Collector. In the absence of an established practice, the statutory filing requirement had to be applied strictly, and no relaxation of the prescribed limitation was available for the refund claim. Case-Laws Central Excise Fri, 12 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72575