https://www.taxtmi.com/caselaws?id=95957 A refund claim arising from final assessment under Rule 9B of the Central Excise Rules raised the question whether Section 11B limitation applied to such refunds. The commentary notes that the appellant argued the material-period refund mechanism was outside Section 11B, while the respondent relied on Section 11B and Rule 173-S. At the admission stage, a prima facie case was found for the appellant, the limitation objection was not accepted, and the appeal was admitted for regular hearing. The matter was not finally decided on merits. en-us Wed, 28 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 12:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95957 A refund claim arising from final assessment under Rule 9B of the Central Excise Rules raised the question whether Section 11B limitation applied to such refunds. The commentary notes that the appellant argued the material-period refund mechanism was outside Section 11B, while the respondent relied on Section 11B and Rule 173-S. At the admission stage, a prima facie case was found for the appellant, the limitation objection was not accepted, and the appeal was admitted for regular hearing. The matter was not finally decided on merits. Case-Laws Central Excise Wed, 28 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95957