https://www.taxtmi.com/caselaws?id=87614 A refund claim linked to concessional duty on taxi cars was treated as timely where the assessee had already corresponded with the Department, expressly stated that refund would be claimed, and the notification allowed extended time on condonation of delay. The Tribunal applied the principle that a refund claim need not follow a rigid form if the assessee has clearly staked the claim and disputed the duty payment. On that basis, the later formal application was viewed as a continuation of the original claim, not a fresh claim barred by limitation under Section 11B, and the refund was held maintainable. en-us Tue, 04 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 12:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87614 A refund claim linked to concessional duty on taxi cars was treated as timely where the assessee had already corresponded with the Department, expressly stated that refund would be claimed, and the notification allowed extended time on condonation of delay. The Tribunal applied the principle that a refund claim need not follow a rigid form if the assessee has clearly staked the claim and disputed the duty payment. On that basis, the later formal application was viewed as a continuation of the original claim, not a fresh claim barred by limitation under Section 11B, and the refund was held maintainable. Case-Laws Central Excise Tue, 04 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87614