https://www.taxtmi.com/caselaws?id=83195 The Appeal was dismissed, affirming the Collector of Central Excise (Appeals)'s decision to allow the refund claim. The judgment clarified that the refund claim was not barred by limitation, as it was made within the stipulated period from the date of payment. The relevant date for claiming the refund was determined to be the actual date of payment, not the dates of clearances of goods. The refund claim was found to be admissible on its own merits and within the limitation period, allowing the Respondents to benefit from the refund arising from the impugned order. en-us Mon, 31 Jan 1994 00:00:00 +0530 Mon, 11 Jul 2011 16:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83195 The Appeal was dismissed, affirming the Collector of Central Excise (Appeals)'s decision to allow the refund claim. The judgment clarified that the refund claim was not barred by limitation, as it was made within the stipulated period from the date of payment. The relevant date for claiming the refund was determined to be the actual date of payment, not the dates of clearances of goods. The refund claim was found to be admissible on its own merits and within the limitation period, allowing the Respondents to benefit from the refund arising from the impugned order. Case-Laws Central Excise Mon, 31 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83195