https://www.taxtmi.com/caselaws?id=107193 Excise duty refund claims must be made strictly within the limitation period prescribed under Section 11B of the Central Excise Act, and a claim filed beyond six months from payment was treated as time-barred and not maintainable. The commentary also states that, absent specific statutory authority, an assessee cannot unilaterally take credit of the amount in the PLA; once the refund route fails, any wrongly taken PLA credit must be reversed, and recovery can proceed without a separate show cause notice. en-us Mon, 27 Jan 2003 00:00:00 +0530 Mon, 19 Mar 2012 14:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107193 Excise duty refund claims must be made strictly within the limitation period prescribed under Section 11B of the Central Excise Act, and a claim filed beyond six months from payment was treated as time-barred and not maintainable. The commentary also states that, absent specific statutory authority, an assessee cannot unilaterally take credit of the amount in the PLA; once the refund route fails, any wrongly taken PLA credit must be reversed, and recovery can proceed without a separate show cause notice. Case-Laws Central Excise Mon, 27 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107193