https://www.taxtmi.com/caselaws?id=92494 Where duty was debited before removal, that debit was treated as the date of payment of duty for computing limitation under Section 11B of the Central Excise Act, 1944. On the appellants' own treatment of the 17-11-1994 debit as duty payment, the refund limitation period ran from that date. A refund application filed in May 1996 was therefore beyond the prescribed period, and the claim was time-barred. The rejection of the refund claim was accordingly upheld. en-us Tue, 28 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 11:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92494 Where duty was debited before removal, that debit was treated as the date of payment of duty for computing limitation under Section 11B of the Central Excise Act, 1944. On the appellants' own treatment of the 17-11-1994 debit as duty payment, the refund limitation period ran from that date. A refund application filed in May 1996 was therefore beyond the prescribed period, and the claim was time-barred. The rejection of the refund claim was accordingly upheld. Case-Laws Central Excise Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92494