https://www.taxtmi.com/caselaws?id=81042 Under Notification No. 198/76-C.E., base clearance and base period were required to be declared by the assessee but approved by the Department before refund could be quantified. For computing concessional clearance, the adjusted value of base clearance, not the unadjusted actual value, governed the computation. Limitation for refund began only when the base period and base clearance were determined and approved, not from the dates of duty payment. After the original order merged in the appellate order, a review show cause notice against that original order could not survive independently. The refund claim therefore had to be examined on the adjusted base clearance with limitation linked to departmental approval. en-us Thu, 20 Dec 1990 00:00:00 +0530 Wed, 22 Jun 2011 10:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81042 Under Notification No. 198/76-C.E., base clearance and base period were required to be declared by the assessee but approved by the Department before refund could be quantified. For computing concessional clearance, the adjusted value of base clearance, not the unadjusted actual value, governed the computation. Limitation for refund began only when the base period and base clearance were determined and approved, not from the dates of duty payment. After the original order merged in the appellate order, a review show cause notice against that original order could not survive independently. The refund claim therefore had to be examined on the adjusted base clearance with limitation linked to departmental approval. Case-Laws Central Excise Thu, 20 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81042