https://www.taxtmi.com/caselaws?id=73591 For refund claims under Notification No. 198/76-C.E., limitation is governed by the six-month period under Rule 11 of the Central Excise Rules and ordinarily runs from the date of payment of duty. The filing of the declaration is treated as the operative point for claiming refund, not the later order fixing base clearances, because the assessee cannot extend limitation by delaying the declaration. Refund is therefore available only for duty paid within six months before the declaration date, while duty paid earlier is time-barred. en-us Fri, 11 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 11:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73591 For refund claims under Notification No. 198/76-C.E., limitation is governed by the six-month period under Rule 11 of the Central Excise Rules and ordinarily runs from the date of payment of duty. The filing of the declaration is treated as the operative point for claiming refund, not the later order fixing base clearances, because the assessee cannot extend limitation by delaying the declaration. Refund is therefore available only for duty paid within six months before the declaration date, while duty paid earlier is time-barred. Case-Laws Central Excise Fri, 11 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73591