https://www.taxtmi.com/caselaws?id=165876 Duty collected on goods outside the Central Excise Tariff was treated as collected without jurisdiction, so Rule 11 did not govern the refund claim for that period and the ordinary law of limitation applied; the refund was therefore maintainable in favour of the assessee. For the later period, once the goods were classifiable under Tariff Item 68, Rule 11 applied to the refund claim, and the claim filed beyond the prescribed time was barred. The revision succeeded only for the pre-tariff period, with refund to be sanctioned for that amount, while the balance claim failed on limitation. en-us Tue, 25 May 1982 00:00:00 +0530 Thu, 14 Aug 2014 12:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165876 Duty collected on goods outside the Central Excise Tariff was treated as collected without jurisdiction, so Rule 11 did not govern the refund claim for that period and the ordinary law of limitation applied; the refund was therefore maintainable in favour of the assessee. For the later period, once the goods were classifiable under Tariff Item 68, Rule 11 applied to the refund claim, and the claim filed beyond the prescribed time was barred. The revision succeeded only for the pre-tariff period, with refund to be sanctioned for that amount, while the balance claim failed on limitation. Case-Laws Central Excise Tue, 25 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165876