https://www.taxtmi.com/caselaws?id=73107 Refund of excise duty debited in a personal ledger account against cancelled gate passes was examined on the interaction between Section 11B limitation and the cancellation procedure under Rule 173G(2) of the Central Excise Rules, 1944. The Tribunal treated compliance with Rule 173G(2) as material to whether credit could be taken back in the account current and considered whether the refund application, routed through the department after cancellation and replacement of gate passes, was time-barred. The legal question was directed to be referred to the High Court, and the reference application was allowed. en-us Mon, 23 Dec 1985 00:00:00 +0530 Sat, 28 May 2011 10:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73107 Refund of excise duty debited in a personal ledger account against cancelled gate passes was examined on the interaction between Section 11B limitation and the cancellation procedure under Rule 173G(2) of the Central Excise Rules, 1944. The Tribunal treated compliance with Rule 173G(2) as material to whether credit could be taken back in the account current and considered whether the refund application, routed through the department after cancellation and replacement of gate passes, was time-barred. The legal question was directed to be referred to the High Court, and the reference application was allowed. Case-Laws Central Excise Mon, 23 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73107