https://www.taxtmi.com/caselaws?id=86669 Refund of excess interest paid under Rule 49A was held time-barred because the claim was filed beyond six months and had to be pursued strictly within the statutory refund scheme under Section 11B of the Central Excise Act. The Tribunal treated the limitation period as mandatory for authorities acting under the Act and rejected the attempt to maintain the claim on general law or on the basis that another assessee had obtained a favourable decision. The absence of protest did not cure the statutory defect, and the refund rejection was sustained. en-us Thu, 10 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 13:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86669 Refund of excess interest paid under Rule 49A was held time-barred because the claim was filed beyond six months and had to be pursued strictly within the statutory refund scheme under Section 11B of the Central Excise Act. The Tribunal treated the limitation period as mandatory for authorities acting under the Act and rejected the attempt to maintain the claim on general law or on the basis that another assessee had obtained a favourable decision. The absence of protest did not cure the statutory defect, and the refund rejection was sustained. Case-Laws Central Excise Thu, 10 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86669