https://www.taxtmi.com/caselaws?id=202197 An addendum to a show cause notice may validly raise limitation before adjudication where it rests on existing facts and introduces no new factual basis. For a refund claim, the six-month limitation under Section 11B runs from the duty-payment date where duty was not paid under protest under Rule 233B and no provisional assessment existed under Rule 9B. A subsequent departmental clarification or determination of eligibility does not alter that relevant date. The refund claim, filed beyond six months from payment, was therefore time-barred; rejection of the claim was sustained. en-us Fri, 15 Jan 2010 00:00:00 +0530 Fri, 04 Mar 2011 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202197 An addendum to a show cause notice may validly raise limitation before adjudication where it rests on existing facts and introduces no new factual basis. For a refund claim, the six-month limitation under Section 11B runs from the duty-payment date where duty was not paid under protest under Rule 233B and no provisional assessment existed under Rule 9B. A subsequent departmental clarification or determination of eligibility does not alter that relevant date. The refund claim, filed beyond six months from payment, was therefore time-barred; rejection of the claim was sustained. Case-Laws Central Excise Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202197