https://www.taxtmi.com/caselaws?id=73026 Excise duty refund claims routed through departmental machinery are governed by the statutory limitation under Section 11-B of the Central Excises & Salt Act, 1944, and cannot be treated as outside the refund scheme merely because the application was made before departmental authorities. The Tribunal also noted that a limitation plea may be raised in appeal. On that footing, the bulk of the refund claim was time-barred and the order allowing it was set aside. The payment made on 26-6-1980 was treated separately, not hit by limitation, and refund of that amount was directed to be sanctioned. en-us Wed, 29 Jun 1983 00:00:00 +0530 Thu, 26 May 2011 16:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73026 Excise duty refund claims routed through departmental machinery are governed by the statutory limitation under Section 11-B of the Central Excises & Salt Act, 1944, and cannot be treated as outside the refund scheme merely because the application was made before departmental authorities. The Tribunal also noted that a limitation plea may be raised in appeal. On that footing, the bulk of the refund claim was time-barred and the order allowing it was set aside. The payment made on 26-6-1980 was treated separately, not hit by limitation, and refund of that amount was directed to be sanctioned. Case-Laws Central Excise Wed, 29 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73026