https://www.taxtmi.com/caselaws?id=72747 For refund claims under Notification No. 198/76-C.E., the date of filing the exemption declaration was treated as the operative date for examining limitation in respect of duty paid before approval of the declaration and fixation of base clearances. Refunds for such earlier payments were not to be rejected merely because the applications were filed later. After base clearances were approved and the assessee knew the applicable duty position, later payments at the normal rate could not automatically be treated as payments under protest, and those claims remained subject to Rule 11 limitation. The refund claims were therefore partly within time and partly time-barred, with relief confined to the timely periods. en-us Fri, 12 Sep 1986 00:00:00 +0530 Tue, 24 May 2011 17:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72747 For refund claims under Notification No. 198/76-C.E., the date of filing the exemption declaration was treated as the operative date for examining limitation in respect of duty paid before approval of the declaration and fixation of base clearances. Refunds for such earlier payments were not to be rejected merely because the applications were filed later. After base clearances were approved and the assessee knew the applicable duty position, later payments at the normal rate could not automatically be treated as payments under protest, and those claims remained subject to Rule 11 limitation. The refund claims were therefore partly within time and partly time-barred, with relief confined to the timely periods. Case-Laws Central Excise Fri, 12 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72747