https://www.taxtmi.com/caselaws?id=108697 An exemption notification under the Central Excise Rules was treated as self-contained because it itself prescribed the base period, the method for computing base clearance and the conditions for claiming refund. The assessee, using its own records, was required to calculate those figures independently; no prior determination by the revenue was necessary. On that basis, delay in filing the refund claim could not be justified by waiting for an intimation from the department, and the delayed claim was held not maintainable. en-us Fri, 31 May 2002 00:00:00 +0530 Tue, 03 Apr 2012 14:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108697 An exemption notification under the Central Excise Rules was treated as self-contained because it itself prescribed the base period, the method for computing base clearance and the conditions for claiming refund. The assessee, using its own records, was required to calculate those figures independently; no prior determination by the revenue was necessary. On that basis, delay in filing the refund claim could not be justified by waiting for an intimation from the department, and the delayed claim was held not maintainable. Case-Laws Central Excise Fri, 31 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108697