https://www.taxtmi.com/caselaws?id=125837 Refund of excise duty sought before the departmental authority remained governed by the statutory limitation under Section 11B because the goods had been cleared without the required exemption certificate at the time of clearance. The later production of documents did not make the duty payment or its collection unauthorised or without authority of law. The claim therefore fell within the refund scheme under the Act, and the limitation bar applied. The challenge to that statutory condition failed, and the refusal to ignore limitation in processing the refund claims was sustained. en-us Wed, 28 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 16:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125837 Refund of excise duty sought before the departmental authority remained governed by the statutory limitation under Section 11B because the goods had been cleared without the required exemption certificate at the time of clearance. The later production of documents did not make the duty payment or its collection unauthorised or without authority of law. The claim therefore fell within the refund scheme under the Act, and the limitation bar applied. The challenge to that statutory condition failed, and the refusal to ignore limitation in processing the refund claims was sustained. Case-Laws Central Excise Wed, 28 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125837