https://www.taxtmi.com/caselaws?id=74912 Separate excise units must comply independently with classification, assessment, duty payment and refund procedures. A protest lodged for duty paid at one factory does not extend to another factory operating under a separate excise licence, so it cannot preserve limitation for that other unit's refund claim. Section 11B(3) applies only where refund arises from an order in appeal or revision under the Act; a tariff advice issued by the Board is merely administrative and is not equivalent to such an order. On that basis, the refund claim was time-barred and could be rejected. en-us Fri, 21 Apr 1989 00:00:00 +0530 Mon, 13 Jun 2011 12:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74912 Separate excise units must comply independently with classification, assessment, duty payment and refund procedures. A protest lodged for duty paid at one factory does not extend to another factory operating under a separate excise licence, so it cannot preserve limitation for that other unit's refund claim. Section 11B(3) applies only where refund arises from an order in appeal or revision under the Act; a tariff advice issued by the Board is merely administrative and is not equivalent to such an order. On that basis, the refund claim was time-barred and could be rejected. Case-Laws Central Excise Fri, 21 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74912