https://www.taxtmi.com/caselaws?id=74850 A refund claim routed through the jurisdictional Inspector and received there within six months of duty payment was treated as filed in time under Rule 11 of the Central Excise Rules. Because the claim followed the prescribed Collectorate practice for initial scrutiny and endorsement before forwarding to the Assistant Collector, the operative date for limitation was the date of receipt in the Inspector's office. The rejection of the refund claim as time-barred was therefore incorrect. en-us Tue, 03 Mar 1987 00:00:00 +0530 Sat, 11 Jun 2011 14:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74850 A refund claim routed through the jurisdictional Inspector and received there within six months of duty payment was treated as filed in time under Rule 11 of the Central Excise Rules. Because the claim followed the prescribed Collectorate practice for initial scrutiny and endorsement before forwarding to the Assistant Collector, the operative date for limitation was the date of receipt in the Inspector's office. The rejection of the refund claim as time-barred was therefore incorrect. Case-Laws Central Excise Tue, 03 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74850