https://www.taxtmi.com/caselaws?id=165671 Where the final excise assessment had not been completed, the refund limitation period was not treated as expired merely because the accounting year had ended. The assessee could not be said to have lost the opportunity to claim refund before the final liability was known, so the limitation objection failed and the claim was held to be within time. The appellate order was set aside and refund was directed to be sanctioned if otherwise in order. en-us Fri, 26 Jun 1981 00:00:00 +0530 Wed, 06 Aug 2014 12:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165671 Where the final excise assessment had not been completed, the refund limitation period was not treated as expired merely because the accounting year had ended. The assessee could not be said to have lost the opportunity to claim refund before the final liability was known, so the limitation objection failed and the claim was held to be within time. The appellate order was set aside and refund was directed to be sanctioned if otherwise in order. Case-Laws Central Excise Fri, 26 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165671