https://www.taxtmi.com/caselaws?id=81075 Refund claims for additional excise duty and handloom cess, when founded on exemption notifications, are subject to the statutory limitation under Section 11B of the Central Excises & Salt Act, 1944. The text states that such claims arose from the exemption framework itself and could not be treated as outside the refund limitation regime, despite amendment and validation provisions. It also states that notifications issued under Rule 8(1) exempt only the duty of excise leviable under Section 3 of the Act unless they expressly extend to other levies, so they do not automatically cover additional duties or cess. The stated result is that refund was refused on limitation and merits. en-us Fri, 15 Dec 1989 00:00:00 +0530 Wed, 22 Jun 2011 12:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81075 Refund claims for additional excise duty and handloom cess, when founded on exemption notifications, are subject to the statutory limitation under Section 11B of the Central Excises & Salt Act, 1944. The text states that such claims arose from the exemption framework itself and could not be treated as outside the refund limitation regime, despite amendment and validation provisions. It also states that notifications issued under Rule 8(1) exempt only the duty of excise leviable under Section 3 of the Act unless they expressly extend to other levies, so they do not automatically cover additional duties or cess. The stated result is that refund was refused on limitation and merits. Case-Laws Central Excise Fri, 15 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81075