https://www.taxtmi.com/caselaws?id=72781 Refund claims under Notification No. 198/76-C.E. are to be linked, for limitation purposes, to the filing of the declaration required by the notification, not to the dates of duty payment or approval of base clearance. The note also states that an assessee cannot rely on delay in filing a proper declaration to extend limitation. As the record did not show whether the first declaration was complete or whether the relevant declaration was filed only after rectification, the lower orders were set aside and the matter was remitted for a fresh determination of the correct filing date and reconsideration of the refund claim in accordance with law. 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 Refund claims under Notification No. 198/76-C.E. are to be linked, for limitation purposes, to the filing of the declaration required by the notification, not to the dates of duty payment or approval of base clearance. The note also states that an assessee cannot rely on delay in filing a proper declaration to extend limitation. As the record did not show whether the first declaration was complete or whether the relevant declaration was filed only after rectification, the lower orders were set aside and the matter was remitted for a fresh determination of the correct filing date and reconsideration of the refund claim in accordance with law. Case-Laws Central Excise Thu, 18 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72781