https://www.taxtmi.com/caselaws?id=72781 Limitation for refund claims under Notification No. 198/76-C.E. is linked to the filing of the declaration required by the notification, rather than to duty-payment dates, the quantified refund application, or approval of base clearance. Approval or fixation of base clearance cannot start limitation, as this could permit an assessee to benefit from delay in filing the declaration. Where the record does not establish whether the initial declaration was complete or became valid only after rectification, the relevant filing date requires factual determination. The refund claim must then be reconsidered on that basis. en-us Thu, 18 Dec 1986 00:00:00 +0530 Wed, 25 May 2011 10:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72781 Limitation for refund claims under Notification No. 198/76-C.E. is linked to the filing of the declaration required by the notification, rather than to duty-payment dates, the quantified refund application, or approval of base clearance. Approval or fixation of base clearance cannot start limitation, as this could permit an assessee to benefit from delay in filing the declaration. Where the record does not establish whether the initial declaration was complete or became valid only after rectification, the relevant filing date requires factual determination. The refund claim must then be reconsidered on that basis. Case-Laws Central Excise Thu, 18 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72781