https://www.taxtmi.com/caselaws?id=84806 Double duty payment gave rise to a refund claim that was held not to be barred by limitation under section 11B of the Central Excise Act, 1944. The assessee had already asserted the refund claim through the prescribed D 3 declaration and the related PLA and RT 12 entries within the relevant period, so the later filing of the formal refund application did not defeat the claim. The refund was therefore treated as timely and legitimately due, and the order granting refund was left undisturbed. en-us Fri, 19 May 1995 00:00:00 +0530 Mon, 25 Jul 2011 17:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84806 Double duty payment gave rise to a refund claim that was held not to be barred by limitation under section 11B of the Central Excise Act, 1944. The assessee had already asserted the refund claim through the prescribed D 3 declaration and the related PLA and RT 12 entries within the relevant period, so the later filing of the formal refund application did not defeat the claim. The refund was therefore treated as timely and legitimately due, and the order granting refund was left undisturbed. Case-Laws Central Excise Fri, 19 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84806