https://www.taxtmi.com/caselaws?id=72711 A statutory refund limitation provision cannot be displaced by the general law of limitation where the Central Excise Rules govern refund claims. The text notes that departmental authorities must act within the governing enactment, so the Collector (Appeals) erred in applying the general law to the refund claim, though this point was resolved against the assessee. It also states that an advance deposit under the compounded levy scheme is a provisional payment governed by Rule 92B, which expressly allows adjustment against actual duty liability and refund of excess without a separate time limit; Rule 11, dealing with duty refunds, does not apply. The order granting refund was sustained on the advance deposit issue. en-us Thu, 12 Feb 1987 00:00:00 +0530 Tue, 24 May 2011 15:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72711 A statutory refund limitation provision cannot be displaced by the general law of limitation where the Central Excise Rules govern refund claims. The text notes that departmental authorities must act within the governing enactment, so the Collector (Appeals) erred in applying the general law to the refund claim, though this point was resolved against the assessee. It also states that an advance deposit under the compounded levy scheme is a provisional payment governed by Rule 92B, which expressly allows adjustment against actual duty liability and refund of excess without a separate time limit; Rule 11, dealing with duty refunds, does not apply. The order granting refund was sustained on the advance deposit issue. Case-Laws Central Excise Thu, 12 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72711