https://www.taxtmi.com/caselaws?id=90394 Refund claims arising from goods cleared under Chapter X are governed by the six-month limitation in Section 11B of the Central Excise Act, 1944. The rules under Chapter X, including Rules 192 to 196, deal with demand and payment of duty but do not create a separate refund regime overriding the Act. Where the payment was neither made under protest nor pursuant to provisional assessment, the absence of a time limit in the Central Excise Rules, 1944 does not exclude the statutory limitation. The refund claim was therefore time-barred. en-us Thu, 24 Apr 1997 00:00:00 +0530 Fri, 07 Oct 2011 11:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90394 Refund claims arising from goods cleared under Chapter X are governed by the six-month limitation in Section 11B of the Central Excise Act, 1944. The rules under Chapter X, including Rules 192 to 196, deal with demand and payment of duty but do not create a separate refund regime overriding the Act. Where the payment was neither made under protest nor pursuant to provisional assessment, the absence of a time limit in the Central Excise Rules, 1944 does not exclude the statutory limitation. The refund claim was therefore time-barred. Case-Laws Central Excise Thu, 24 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90394