https://www.taxtmi.com/caselaws?id=82077 Excise-duty refund claims must comply with the six-month limitation under Section 11B, and departmental authorities cannot grant relief beyond that period on the ground of a mistake of law. Rule 173-I cannot bypass the prescribed refund procedure where the RT-12 assessment does not disclose an excess duty payment available for adjustment as credit. The refund claim was rejected as time-barred because it was filed after the statutory period, and the appeal failed. en-us Tue, 22 Sep 1992 00:00:00 +0530 Fri, 01 Jul 2011 17:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82077 Excise-duty refund claims must comply with the six-month limitation under Section 11B, and departmental authorities cannot grant relief beyond that period on the ground of a mistake of law. Rule 173-I cannot bypass the prescribed refund procedure where the RT-12 assessment does not disclose an excess duty payment available for adjustment as credit. The refund claim was rejected as time-barred because it was filed after the statutory period, and the appeal failed. Case-Laws Central Excise Tue, 22 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82077