https://www.taxtmi.com/caselaws?id=73579 Refund limitation under Rule 11 of the Central Excise Rules, 1944 was held to run from the date of payment of duty in the PLA where duty was paid by adjustment, not from the later date of finalisation of the RT-12 assessment. The Tribunal applied the earlier Mettur Chemical principle, distinguished the contrary view based on final assessment, and treated the refund applications as filed beyond the six-month period. The claims were therefore barred by limitation and refund was denied. en-us Fri, 26 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 18:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73579 Refund limitation under Rule 11 of the Central Excise Rules, 1944 was held to run from the date of payment of duty in the PLA where duty was paid by adjustment, not from the later date of finalisation of the RT-12 assessment. The Tribunal applied the earlier Mettur Chemical principle, distinguished the contrary view based on final assessment, and treated the refund applications as filed beyond the six-month period. The claims were therefore barred by limitation and refund was denied. Case-Laws Central Excise Fri, 26 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73579