https://www.taxtmi.com/caselaws?id=80925 Section 11B limitation for refund claims runs from the date duty is paid, not from the end of the financial year, so the later refund claim was partly time-barred. An exemption notification cannot be burdened with an implied declaration requirement unless the condition is expressly stated, so exemption could not be refused on that ground. Captively consumed inputs did not qualify for the exemption where the finished goods were wholly exempt, although such captive clearances were excluded from the aggregate value of clearances under the notification. Relief was confined to the finished product for the later period only. en-us Thu, 25 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80925 Section 11B limitation for refund claims runs from the date duty is paid, not from the end of the financial year, so the later refund claim was partly time-barred. An exemption notification cannot be burdened with an implied declaration requirement unless the condition is expressly stated, so exemption could not be refused on that ground. Captively consumed inputs did not qualify for the exemption where the finished goods were wholly exempt, although such captive clearances were excluded from the aggregate value of clearances under the notification. Relief was confined to the finished product for the later period only. Case-Laws Central Excise Thu, 25 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80925