https://www.taxtmi.com/caselaws?id=81200 A refund dispute under the Central Excise Rules, 1944 turned on two points: a new argument that the duty levy itself was lawful could not be introduced for the first time in appeal because the show cause notice and original adjudication were confined to limitation, and the refund claim was not time-barred because it was filed before finalisation of the assessment, with limitation running from final adjustment under the applicable rules. The appellate order allowing the refund was therefore upheld and the departmental appeal failed. en-us Thu, 10 Jan 1991 00:00:00 +0530 Thu, 23 Jun 2011 10:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81200 A refund dispute under the Central Excise Rules, 1944 turned on two points: a new argument that the duty levy itself was lawful could not be introduced for the first time in appeal because the show cause notice and original adjudication were confined to limitation, and the refund claim was not time-barred because it was filed before finalisation of the assessment, with limitation running from final adjustment under the applicable rules. The appellate order allowing the refund was therefore upheld and the departmental appeal failed. Case-Laws Central Excise Thu, 10 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81200