https://www.taxtmi.com/caselaws?id=165863 For refund claims under Rule 11 of the Central Excise Rules, 1944, the applicable limitation period is the one in force on the date the duty was paid, not a later amended period. The claim was rejected only as time-barred on the basis of a six-month limit, but the deciding authority accepted that the earlier rule governed computation of limitation. As the claim was filed within one year of payment, it was not barred by limitation and had to be examined on merits. en-us Wed, 21 Apr 1982 00:00:00 +0530 Wed, 13 Aug 2014 18:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165863 For refund claims under Rule 11 of the Central Excise Rules, 1944, the applicable limitation period is the one in force on the date the duty was paid, not a later amended period. The claim was rejected only as time-barred on the basis of a six-month limit, but the deciding authority accepted that the earlier rule governed computation of limitation. As the claim was filed within one year of payment, it was not barred by limitation and had to be examined on merits. Case-Laws Central Excise Wed, 21 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165863