https://www.taxtmi.com/caselaws?id=74288 Refund claims for excess excise duty paid before the departmental authority remain governed by the statutory limitation under the Central Excise law and rules, and cannot be shifted to the general law of limitation by arguing that the payment was not excise duty. The Tribunal noted that protest before 22-7-1977 was not established and the payment was not shown to be provisional, so the claim continued to fall within Rule 11 of the Central Excise Rules, 1944. It treated the Supreme Court position as settling that departmental refund applications must comply with the excise limitation scheme. The reference application was rejected. en-us Fri, 02 Dec 1988 00:00:00 +0530 Tue, 07 Jun 2011 18:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74288 Refund claims for excess excise duty paid before the departmental authority remain governed by the statutory limitation under the Central Excise law and rules, and cannot be shifted to the general law of limitation by arguing that the payment was not excise duty. The Tribunal noted that protest before 22-7-1977 was not established and the payment was not shown to be provisional, so the claim continued to fall within Rule 11 of the Central Excise Rules, 1944. It treated the Supreme Court position as settling that departmental refund applications must comply with the excise limitation scheme. The reference application was rejected. Case-Laws Central Excise Fri, 02 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74288