https://www.taxtmi.com/caselaws?id=167277 For refund claims linked to an exemption notification, a timely prescribed declaration can amount to staking the exemption claim, so limitation under Rule 11 of the Central Excise Rules, 1944 runs from that declaration and not from later quantification or formal refund presentation. The Tribunal also held that the notification did not require the concession to be claimed only at the time of clearance of the excess goods, and that Rule 11 was broad enough to cover the claim, so a civil suit was not necessary. The refund rejection was therefore set aside and the claim directed to be considered as within limitation. en-us Fri, 22 Feb 1985 00:00:00 +0530 Mon, 15 Dec 2014 10:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167277 For refund claims linked to an exemption notification, a timely prescribed declaration can amount to staking the exemption claim, so limitation under Rule 11 of the Central Excise Rules, 1944 runs from that declaration and not from later quantification or formal refund presentation. The Tribunal also held that the notification did not require the concession to be claimed only at the time of clearance of the excess goods, and that Rule 11 was broad enough to cover the claim, so a civil suit was not necessary. The refund rejection was therefore set aside and the claim directed to be considered as within limitation. Case-Laws Central Excise Fri, 22 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167277