https://www.taxtmi.com/caselaws?id=82693 For refund limitation, duty paid by debit in the personal ledger account is treated as effective payment, so the limitation period runs from the date of such payment and not from the later finalisation of RT-12 returns. The Tribunal followed the Supreme Court's view on the relevant date for refund claims and applied that principle to hold the claim within limitation. On that basis, the impugned order was set aside and the appeal succeeded. en-us Wed, 01 Sep 1993 00:00:00 +0530 Wed, 06 Jul 2011 17:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82693 For refund limitation, duty paid by debit in the personal ledger account is treated as effective payment, so the limitation period runs from the date of such payment and not from the later finalisation of RT-12 returns. The Tribunal followed the Supreme Court's view on the relevant date for refund claims and applied that principle to hold the claim within limitation. On that basis, the impugned order was set aside and the appeal succeeded. Case-Laws Central Excise Wed, 01 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82693