https://www.taxtmi.com/caselaws?id=80818 A refund claim for excess central excise duty paid after a duty-reducing notification was held maintainable under Rule 11 of the Central Excise Rules because it was lodged within six months of payment. The later filing of a revised classification list did not defeat an already made claim for duty that was not legally payable. The operative principle is that limitation is computed from the date of excess payment, and a subsequent procedural filing cannot override a timely refund claim grounded in non-liability to duty. en-us Mon, 30 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 15:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80818 A refund claim for excess central excise duty paid after a duty-reducing notification was held maintainable under Rule 11 of the Central Excise Rules because it was lodged within six months of payment. The later filing of a revised classification list did not defeat an already made claim for duty that was not legally payable. The operative principle is that limitation is computed from the date of excess payment, and a subsequent procedural filing cannot override a timely refund claim grounded in non-liability to duty. Case-Laws Central Excise Mon, 30 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80818