https://www.taxtmi.com/caselaws?id=166112 A timely and express claim for set-off in a classification list can defeat a limitation objection under the Central Excise Rules, 1944, even if the claim is not quantified, because the proper course is to seek further particulars rather than disregard the claim. However, refund or set-off under Notification No. 178/77-C.E. depends on verification that the relevant inputs fall within Item 68 of the Central Excise Tariff. Where the tariff classification is not established on the record, the matter requires further examination before refund can be released. en-us Tue, 15 Feb 1983 00:00:00 +0530 Tue, 26 Aug 2014 11:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166112 A timely and express claim for set-off in a classification list can defeat a limitation objection under the Central Excise Rules, 1944, even if the claim is not quantified, because the proper course is to seek further particulars rather than disregard the claim. However, refund or set-off under Notification No. 178/77-C.E. depends on verification that the relevant inputs fall within Item 68 of the Central Excise Tariff. Where the tariff classification is not established on the record, the matter requires further examination before refund can be released. Case-Laws Central Excise Tue, 15 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166112