https://www.taxtmi.com/caselaws?id=72675 A classification appellate order granting consequential relief does not, by itself, exempt earlier refund claims from the limitation requirement under Section 11B. Refunds for duty paid over a period long before the reclassification request were held not to arise directly from the later appellate order, so the separate statutory time limit continued to apply. Rule 173B on classification could not override the refund limitation scheme. The refund claims were therefore time-barred and the rejection of the claims was sustained. en-us Mon, 24 Nov 1986 00:00:00 +0530 Tue, 24 May 2011 12:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72675 A classification appellate order granting consequential relief does not, by itself, exempt earlier refund claims from the limitation requirement under Section 11B. Refunds for duty paid over a period long before the reclassification request were held not to arise directly from the later appellate order, so the separate statutory time limit continued to apply. Rule 173B on classification could not override the refund limitation scheme. The refund claims were therefore time-barred and the rejection of the claims was sustained. Case-Laws Central Excise Mon, 24 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72675