https://www.taxtmi.com/caselaws?id=165838 A refund claim under Rule 11 of the Central Excise Rules, 1944 was not barred by limitation where the assessee had filed the requisite declaration for fixation of base clearance and base period within time. The filing of that declaration was treated as the relevant assertion of the claim, and the department's delay in formal fixation could not defeat the claim merely because the formal refund bill was submitted later. On these facts, the limitation objection failed and the refund matter was required to be reconsidered on merits. en-us Mon, 11 Jan 1982 00:00:00 +0530 Wed, 13 Aug 2014 12:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165838 A refund claim under Rule 11 of the Central Excise Rules, 1944 was not barred by limitation where the assessee had filed the requisite declaration for fixation of base clearance and base period within time. The filing of that declaration was treated as the relevant assertion of the claim, and the department's delay in formal fixation could not defeat the claim merely because the formal refund bill was submitted later. On these facts, the limitation objection failed and the refund matter was required to be reconsidered on merits. Case-Laws Central Excise Mon, 11 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165838