https://www.taxtmi.com/caselaws?id=165765 Refund of excise duty paid on acrylic tops under a mistaken tariff classification was held not to be confined by the short limitation in the Central Excise Rules. Because the duty had been paid on goods already subjected to duty at an earlier stage of manufacture, the claim was treated as one governed by the Limitation Act instead of Rule 11. The refund was therefore not time-barred under the excise refund rule, and relief was allowed in favour of the assessee. The revision succeeded, the appellate order was set aside, and consequential refund followed. en-us Wed, 31 Dec 1980 00:00:00 +0530 Mon, 11 Aug 2014 15:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165765 Refund of excise duty paid on acrylic tops under a mistaken tariff classification was held not to be confined by the short limitation in the Central Excise Rules. Because the duty had been paid on goods already subjected to duty at an earlier stage of manufacture, the claim was treated as one governed by the Limitation Act instead of Rule 11. The refund was therefore not time-barred under the excise refund rule, and relief was allowed in favour of the assessee. The revision succeeded, the appellate order was set aside, and consequential refund followed. Case-Laws Central Excise Wed, 31 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165765