https://www.taxtmi.com/caselaws?id=72928 The Tribunal set aside the Collector's order, remanding the case for reconsideration. The appellant's argument that common law limitations do not apply to refund applications under Section 11B of the Central Excise Act was accepted. Emphasizing the significance of the acknowledgment by the department regarding exemption entitlement, the Tribunal highlighted the importance of the date of the initial exemption claim in calculating the time bar. The Tribunal criticized the lower authorities for overlooking key legal provisions and incomplete orders, leading to the decision for reconsideration in line with the law and relevant observations. en-us Fri, 05 Sep 1986 00:00:00 +0530 Wed, 25 May 2011 18:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72928 The Tribunal set aside the Collector's order, remanding the case for reconsideration. The appellant's argument that common law limitations do not apply to refund applications under Section 11B of the Central Excise Act was accepted. Emphasizing the significance of the acknowledgment by the department regarding exemption entitlement, the Tribunal highlighted the importance of the date of the initial exemption claim in calculating the time bar. The Tribunal criticized the lower authorities for overlooking key legal provisions and incomplete orders, leading to the decision for reconsideration in line with the law and relevant observations. Case-Laws Central Excise Fri, 05 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72928