https://www.taxtmi.com/caselaws?id=73897 In a Central Excise refund dispute, where duty was paid under self-assessment and no further duty was demanded on final RT-12 assessment, the relevant date for limitation under section 11B was held to be the date of duty payment, so the refund claim filed beyond six months was time-barred. The Tribunal also held, by majority, that an appeal can lie against an adverse legal finding even if the overall order is otherwise in favour of the Revenue, because a prejudicial finding may affect future rights; the dissent considered an appeal maintainable only against the order as a whole. The limitation finding was set aside against the assessee. en-us Mon, 08 Aug 1988 00:00:00 +0530 Sat, 04 Jun 2011 12:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73897 In a Central Excise refund dispute, where duty was paid under self-assessment and no further duty was demanded on final RT-12 assessment, the relevant date for limitation under section 11B was held to be the date of duty payment, so the refund claim filed beyond six months was time-barred. The Tribunal also held, by majority, that an appeal can lie against an adverse legal finding even if the overall order is otherwise in favour of the Revenue, because a prejudicial finding may affect future rights; the dissent considered an appeal maintainable only against the order as a whole. The limitation finding was set aside against the assessee. Case-Laws Central Excise Mon, 08 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73897