https://www.taxtmi.com/caselaws?id=90781 Refund claims filed beyond six months from the date of payment of duty were held to be time-barred under Section 11B of the Central Excise Act, 1944. Explanation (B) fixed the relevant date for computing limitation, so the statutory period had to be calculated from that date. Once the claim was found outside the prescribed limitation, it could not be entertained and the merits of the refund did not require examination. The appeal was rejected on limitation grounds. en-us Tue, 04 Aug 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90781 Refund claims filed beyond six months from the date of payment of duty were held to be time-barred under Section 11B of the Central Excise Act, 1944. Explanation (B) fixed the relevant date for computing limitation, so the statutory period had to be calculated from that date. Once the claim was found outside the prescribed limitation, it could not be entertained and the merits of the refund did not require examination. The appeal was rejected on limitation grounds. Case-Laws Central Excise Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90781