https://www.taxtmi.com/caselaws?id=85148 The commentary addresses whether a refund claim is barred by limitation under Section 11B of the Central Excises and Salt Act, 1944, where a price list reflecting a downward revision is approved retrospectively. It notes the legal question whether the assessee may seek refund within six months from the date of such approval, and focuses on the limitation issue arising from retrospective price revision in excise refund claims. The reference application was disposed of without a final adjudication on the referred questions. en-us Tue, 03 Jan 1995 00:00:00 +0530 Wed, 03 Aug 2011 10:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85148 The commentary addresses whether a refund claim is barred by limitation under Section 11B of the Central Excises and Salt Act, 1944, where a price list reflecting a downward revision is approved retrospectively. It notes the legal question whether the assessee may seek refund within six months from the date of such approval, and focuses on the limitation issue arising from retrospective price revision in excise refund claims. The reference application was disposed of without a final adjudication on the referred questions. Case-Laws Central Excise Tue, 03 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85148