https://www.taxtmi.com/caselaws?id=115833 Refund claims under Rule 173L of the Central Excise Rules, 1944 must still satisfy the limitation period under Section 11B of the Central Excise Act, 1944, computed from the relevant date under Section 11B(5)(B). Filing D3 intimation is only a pre-condition for reprocessing and does not replace a refund application. On the reported facts, the claims were filed beyond the statutory period, so the refund claims were time-barred and not maintainable, and the relief granted by the Commissioner (Appeals) could not stand. en-us Fri, 17 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 15:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115833 Refund claims under Rule 173L of the Central Excise Rules, 1944 must still satisfy the limitation period under Section 11B of the Central Excise Act, 1944, computed from the relevant date under Section 11B(5)(B). Filing D3 intimation is only a pre-condition for reprocessing and does not replace a refund application. On the reported facts, the claims were filed beyond the statutory period, so the refund claims were time-barred and not maintainable, and the relief granted by the Commissioner (Appeals) could not stand. Case-Laws Central Excise Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115833