https://www.taxtmi.com/caselaws?id=73507 Refund claims linked to determination of base clearances were treated as time-barred or timely by reference to the date of filing the prescribed declaration, not merely the date of the quantified refund application; claims arising after approval of base clearance remained subject to the ordinary limitation period from the date of payment. The text also notes that the validity of filing with the Superintendent, rather than the Assistant Collector, depended on the Collectorate's prevailing procedural practice, which was not factually established on record. On that basis, the matter was remitted for fresh examination of admissibility of the refund claim under the applicable procedural requirements. en-us Wed, 03 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 14:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73507 Refund claims linked to determination of base clearances were treated as time-barred or timely by reference to the date of filing the prescribed declaration, not merely the date of the quantified refund application; claims arising after approval of base clearance remained subject to the ordinary limitation period from the date of payment. The text also notes that the validity of filing with the Superintendent, rather than the Assistant Collector, depended on the Collectorate's prevailing procedural practice, which was not factually established on record. On that basis, the matter was remitted for fresh examination of admissibility of the refund claim under the applicable procedural requirements. Case-Laws Central Excise Wed, 03 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73507