https://www.taxtmi.com/caselaws?id=83817 Section 11B permits an excise refund claim to be filed before the Assistant Collector within six months, and the claim is not confined to the place where the second duty payment occurred. Where the same quantity of goods has suffered duty twice, refund cannot be refused merely because the assessee is asked to approach another jurisdictional officer. On the facts stated, the claim was filed within time from the initial duty payment, so the refund claim was entertainable and the assessee succeeded. en-us Mon, 25 Mar 1991 00:00:00 +0530 Mon, 18 Jul 2011 11:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83817 Section 11B permits an excise refund claim to be filed before the Assistant Collector within six months, and the claim is not confined to the place where the second duty payment occurred. Where the same quantity of goods has suffered duty twice, refund cannot be refused merely because the assessee is asked to approach another jurisdictional officer. On the facts stated, the claim was filed within time from the initial duty payment, so the refund claim was entertainable and the assessee succeeded. Case-Laws Central Excise Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83817