https://www.taxtmi.com/caselaws?id=93535 Refund claims under Section 11B of the Central Excise Act must be filed within six months from the relevant date of payment. Where the amounts were reversed and paid on 29-3-1995 and 25-5-1995, a refund application filed on 16-6-1997 was beyond limitation. The argument that a later public notice should be treated as the relevant date was rejected, as it did not extend or reset the statutory period. The refund claim was therefore time-barred and its rejection was sustained. en-us Mon, 17 Apr 2000 00:00:00 +0530 Mon, 14 Nov 2011 11:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93535 Refund claims under Section 11B of the Central Excise Act must be filed within six months from the relevant date of payment. Where the amounts were reversed and paid on 29-3-1995 and 25-5-1995, a refund application filed on 16-6-1997 was beyond limitation. The argument that a later public notice should be treated as the relevant date was rejected, as it did not extend or reset the statutory period. The refund claim was therefore time-barred and its rejection was sustained. Case-Laws Central Excise Mon, 17 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93535