https://www.taxtmi.com/caselaws?id=105340 Refund of duty on returned goods for remaking, refining or reconditioning is governed by the relevant-date rule in the Explanation to Section 11B of the Central Excise Act, so limitation runs from the date the returned goods enter the factory for that process. A letter merely seeking permission to clear goods beyond six months, while stating that a formal refund application will be filed later, is not itself a refund application. On the facts stated, the refund claim filed later than six months from entry into the factory was time-barred, and the earlier letter could not save limitation. en-us Tue, 09 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 13:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105340 Refund of duty on returned goods for remaking, refining or reconditioning is governed by the relevant-date rule in the Explanation to Section 11B of the Central Excise Act, so limitation runs from the date the returned goods enter the factory for that process. A letter merely seeking permission to clear goods beyond six months, while stating that a formal refund application will be filed later, is not itself a refund application. On the facts stated, the refund claim filed later than six months from entry into the factory was time-barred, and the earlier letter could not save limitation. Case-Laws Central Excise Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105340