https://www.taxtmi.com/caselaws?id=104253 A refund claim under Section 11B of the Central Excise Act was not time-barred where the assessee had lodged a refund request with the Range Superintendent, with a copy to the Assistant Commissioner, within six months of the relevant date. The later filing of the formal claim in the prescribed proforma did not change the substantive date of claim for limitation purposes, because the amendment requiring a prescribed form did not alter the underlying legal position. The refund request made within the limitation period was therefore treated as the operative claim, and refund was allowed. en-us Wed, 17 Jul 2002 00:00:00 +0530 Tue, 28 Feb 2012 14:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104253 A refund claim under Section 11B of the Central Excise Act was not time-barred where the assessee had lodged a refund request with the Range Superintendent, with a copy to the Assistant Commissioner, within six months of the relevant date. The later filing of the formal claim in the prescribed proforma did not change the substantive date of claim for limitation purposes, because the amendment requiring a prescribed form did not alter the underlying legal position. The refund request made within the limitation period was therefore treated as the operative claim, and refund was allowed. Case-Laws Central Excise Wed, 17 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104253