https://www.taxtmi.com/caselaws?id=166757 An exemption notification allowing clear ascertainment of entitlement during the financial year does not defer the accrual of the refund claim until year-end. Where the assessee can identify excess clearances and claim the benefit immediately under the self-removal procedure, the specific limitation rule in Rule 11 applies from the dates of payment of duty. The reasoning used for end-of-year computation in small-scale exemption cases was held inapplicable because the notification itself provided a definite method for determining the base period and base clearances. The refund claim was therefore time-barred and the departmental rejection was upheld. en-us Tue, 20 Dec 1983 00:00:00 +0530 Tue, 04 Nov 2014 11:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166757 An exemption notification allowing clear ascertainment of entitlement during the financial year does not defer the accrual of the refund claim until year-end. Where the assessee can identify excess clearances and claim the benefit immediately under the self-removal procedure, the specific limitation rule in Rule 11 applies from the dates of payment of duty. The reasoning used for end-of-year computation in small-scale exemption cases was held inapplicable because the notification itself provided a definite method for determining the base period and base clearances. The refund claim was therefore time-barred and the departmental rejection was upheld. Case-Laws Central Excise Tue, 20 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166757