https://www.taxtmi.com/caselaws?id=166164 Timely filing of the prescribed declaration under an exemption notification was sufficient to preserve refund entitlement for limitation purposes, even though quantified refund claims were submitted only after approval by the Assistant Collector. The Tribunal held that the exemption scheme depended on prior declaration and approval, and the assessee could not reasonably quantify the claim earlier while base-year clearances were under consideration. It also held that the assessee was not required to pay duty at a lower rate on its own, or to make provisional payment or payment under protest in the absence of the kind of dispute contemplated by the rules. The refund claims were therefore not time-barred and were maintainable. en-us Mon, 06 Jun 1983 00:00:00 +0530 Wed, 27 Aug 2014 15:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166164 Timely filing of the prescribed declaration under an exemption notification was sufficient to preserve refund entitlement for limitation purposes, even though quantified refund claims were submitted only after approval by the Assistant Collector. The Tribunal held that the exemption scheme depended on prior declaration and approval, and the assessee could not reasonably quantify the claim earlier while base-year clearances were under consideration. It also held that the assessee was not required to pay duty at a lower rate on its own, or to make provisional payment or payment under protest in the absence of the kind of dispute contemplated by the rules. The refund claims were therefore not time-barred and were maintainable. Case-Laws Central Excise Mon, 06 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166164