https://www.taxtmi.com/caselaws?id=80730 For refund claims under erstwhile Rule 11 of the Central Excise Rules, 1944, limitation was held to run from the date of duty payment or clearance, not from the close of the financial year, because the six-month period was tied to the relevant payment event; the refund claim was therefore time-barred. The Tribunal also held that rejection of a refund claim without a prior show cause notice did not violate natural justice where the claimant had already set out the refund basis in the application and no further factual enquiry was required. The revenue appeal succeeded and the order granting refund was set aside. en-us Fri, 20 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 18:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80730 For refund claims under erstwhile Rule 11 of the Central Excise Rules, 1944, limitation was held to run from the date of duty payment or clearance, not from the close of the financial year, because the six-month period was tied to the relevant payment event; the refund claim was therefore time-barred. The Tribunal also held that rejection of a refund claim without a prior show cause notice did not violate natural justice where the claimant had already set out the refund basis in the application and no further factual enquiry was required. The revenue appeal succeeded and the order granting refund was set aside. Case-Laws Central Excise Fri, 20 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80730