https://www.taxtmi.com/caselaws?id=80579 Incentive credit under Rule 56AA and Notification No. 150/83-C.E. was treated as a refund of duty already paid where it related to eligible excess production and could be adjusted against future excise duty liability. The fact that the credit was not payable in cash did not remove it from the scope of Section 11B, which governs refunds of excise duty. Because the notification itself fixed the base period, base clearance and incentive period, the relevant date was when the credit became claimable. The claim filed after the statutory six-month period was therefore time-barred and not maintainable. en-us Tue, 13 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 17:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80579 Incentive credit under Rule 56AA and Notification No. 150/83-C.E. was treated as a refund of duty already paid where it related to eligible excess production and could be adjusted against future excise duty liability. The fact that the credit was not payable in cash did not remove it from the scope of Section 11B, which governs refunds of excise duty. Because the notification itself fixed the base period, base clearance and incentive period, the relevant date was when the credit became claimable. The claim filed after the statutory six-month period was therefore time-barred and not maintainable. Case-Laws Central Excise Tue, 13 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80579