https://www.taxtmi.com/caselaws?id=74442 A refund claim under Central Excise law was held allowable on merits because an earlier Tribunal ruling on the same exemption notification and its rescission governed the issue. The adverse finding on merits was set aside. On limitation under Rule 11 of the Central Excise Rules, the claim was treated as presented when delivered to the Superintendent, since departmental practice required such claims to be routed and scrutinised through that officer before reaching the Assistant Collector. The claim was therefore within time. The rejection of refund was set aside and refund was directed to be granted. en-us Wed, 24 Jun 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74442 A refund claim under Central Excise law was held allowable on merits because an earlier Tribunal ruling on the same exemption notification and its rescission governed the issue. The adverse finding on merits was set aside. On limitation under Rule 11 of the Central Excise Rules, the claim was treated as presented when delivered to the Superintendent, since departmental practice required such claims to be routed and scrutinised through that officer before reaching the Assistant Collector. The claim was therefore within time. The rejection of refund was set aside and refund was directed to be granted. Case-Laws Central Excise Wed, 24 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74442