https://www.taxtmi.com/caselaws?id=73284 A refund claim under the central excise regime must be filed within the statutory period prescribed by Rule 11 of the Central Excise Rules, 1944, and the appellate challenge must also comply with the three-month limit under Section 35 of the Central Excises and Salt Act, 1944. The communication dated 1-12-1977 was treated as the operative intimation for limitation purposes, and the later letter dated 12-1-1978 did not restart time. The statutory limitation for refund claims was mandatory, so the Limitation Act could not be invoked to extend or override it. The refund rejection was therefore maintained as time-barred. en-us Fri, 18 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73284 A refund claim under the central excise regime must be filed within the statutory period prescribed by Rule 11 of the Central Excise Rules, 1944, and the appellate challenge must also comply with the three-month limit under Section 35 of the Central Excises and Salt Act, 1944. The communication dated 1-12-1977 was treated as the operative intimation for limitation purposes, and the later letter dated 12-1-1978 did not restart time. The statutory limitation for refund claims was mandatory, so the Limitation Act could not be invoked to extend or override it. The refund rejection was therefore maintained as time-barred. Case-Laws Central Excise Fri, 18 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73284