https://www.taxtmi.com/caselaws?id=107494 A refund claim under Section 11B was held time-barred because it was filed beyond six months from the date of payment, which was treated as the relevant date for limitation. The later return of the sugar quota did not extend or alter the statutory period for claiming refund, so the claim was correctly rejected. en-us Sat, 29 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 18:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107494 A refund claim under Section 11B was held time-barred because it was filed beyond six months from the date of payment, which was treated as the relevant date for limitation. The later return of the sugar quota did not extend or alter the statutory period for claiming refund, so the claim was correctly rejected. Case-Laws Central Excise Sat, 29 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107494