https://www.taxtmi.com/caselaws?id=81750 A refund claim must be assessed on the duty payment and grounds stated in the original application; a later attempt to recast it as a claim for a different duty payment cannot cure limitation. The refund application and accompanying letter identified the duty originally paid on the first clearance and the same gate pass and debit entry, so the later plea that it related to duty paid on re-clearance was treated as a new claim raised after the prescribed period. On that basis, the claim was time-barred under Section 11B of the Central Excises and Salt Act, 1944, and the appellate authority erred in allowing refund on a different footing. en-us Thu, 26 Dec 1991 00:00:00 +0530 Tue, 28 Jun 2011 16:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81750 A refund claim must be assessed on the duty payment and grounds stated in the original application; a later attempt to recast it as a claim for a different duty payment cannot cure limitation. The refund application and accompanying letter identified the duty originally paid on the first clearance and the same gate pass and debit entry, so the later plea that it related to duty paid on re-clearance was treated as a new claim raised after the prescribed period. On that basis, the claim was time-barred under Section 11B of the Central Excises and Salt Act, 1944, and the appellate authority erred in allowing refund on a different footing. Case-Laws Central Excise Thu, 26 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81750