https://www.taxtmi.com/caselaws?id=72988 Refund claims under the excess production incentive notification were held not to be barred by limitation merely because they were filed more than six months after duty payment. The Tribunal reasoned that admissible refund could not be quantified, and excess clearances could not be identified, until approval of the base clearance under the scheme. Limitation under Rule 11 was therefore computed from the date of approval of the base clearance, not from the date of duty payment. The Revenue's reliance on authorities governing ordinary refund claims was rejected, and the assessee's limitation plea was accepted. en-us Wed, 27 May 1987 00:00:00 +0530 Thu, 26 May 2011 13:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72988 Refund claims under the excess production incentive notification were held not to be barred by limitation merely because they were filed more than six months after duty payment. The Tribunal reasoned that admissible refund could not be quantified, and excess clearances could not be identified, until approval of the base clearance under the scheme. Limitation under Rule 11 was therefore computed from the date of approval of the base clearance, not from the date of duty payment. The Revenue's reliance on authorities governing ordinary refund claims was rejected, and the assessee's limitation plea was accepted. Case-Laws Central Excise Wed, 27 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72988