https://www.taxtmi.com/caselaws?id=82311 For refund under Rule 11 of the Central Excise Rules, 1944, limitation runs from the date of payment of duty, not from finalisation of RT 12 assessment. The duty was paid on debit in the PLA, and the refund application filed later was beyond the six-month period. A prior letter merely seeking a specimen refund form, without stating the period, amount, or any formal refund request, could not be treated as an application for refund. The refund claim was therefore time-barred and failed. en-us Mon, 31 Oct 1983 00:00:00 +0530 Mon, 04 Jul 2011 12:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82311 For refund under Rule 11 of the Central Excise Rules, 1944, limitation runs from the date of payment of duty, not from finalisation of RT 12 assessment. The duty was paid on debit in the PLA, and the refund application filed later was beyond the six-month period. A prior letter merely seeking a specimen refund form, without stating the period, amount, or any formal refund request, could not be treated as an application for refund. The refund claim was therefore time-barred and failed. Case-Laws Central Excise Mon, 31 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82311