https://www.taxtmi.com/caselaws?id=165883 Refund claims under the excise exemption were not time-barred because the contemporaneous record showed that the applications had been lodged within time, and later letters were only supplementary information; the special limitation computation under Rule 173PP(10) also allowed filing within six months from the close of the accounting year for the earlier period. For computation, the refund had to be worked out by reference to goods manufactured on or after 18-6-1977 and cleared from the factory, not merely raw materials received and consumed during the accounting period. The refund was therefore confined to the revised basis directed on actual clearances and duty borne on inputs. en-us Sat, 31 Oct 1981 00:00:00 +0530 Thu, 14 Aug 2014 14:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165883 Refund claims under the excise exemption were not time-barred because the contemporaneous record showed that the applications had been lodged within time, and later letters were only supplementary information; the special limitation computation under Rule 173PP(10) also allowed filing within six months from the close of the accounting year for the earlier period. For computation, the refund had to be worked out by reference to goods manufactured on or after 18-6-1977 and cleared from the factory, not merely raw materials received and consumed during the accounting period. The refund was therefore confined to the revised basis directed on actual clearances and duty borne on inputs. Case-Laws Central Excise Sat, 31 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165883