https://www.taxtmi.com/caselaws?id=98215 The case involved the interpretation of Section 11B regarding the time limit for claiming a refund of excess duty paid. The Tribunal held that the duty paid in excess should adhere to the six-month time limit for refund claims, even if paid erroneously. The High Court judgment allowing the Government to return excess duty administratively did not exempt the duty from the time limit under Section 11B. The Revenue's appeal was allowed, and the order denying the refund was set aside, emphasizing the application of the statutory time limit for refund claims. en-us Fri, 05 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 16:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98215 The case involved the interpretation of Section 11B regarding the time limit for claiming a refund of excess duty paid. The Tribunal held that the duty paid in excess should adhere to the six-month time limit for refund claims, even if paid erroneously. The High Court judgment allowing the Government to return excess duty administratively did not exempt the duty from the time limit under Section 11B. The Revenue's appeal was allowed, and the order denying the refund was set aside, emphasizing the application of the statutory time limit for refund claims. Case-Laws Central Excise Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98215