https://www.taxtmi.com/caselaws?id=167376 A refund claim under Rule 11 of the Central Excise Rules, 1944 is ordinarily subject to a six-month limitation period, but a special exemption order issued under Rule 8(2) may support refund where duty was already paid before the order was made. The text states that the later exemption order was treated as covering the earlier-paid duty and as creating an enforceable right to refund, so the claim was not defeated merely because payment preceded the exemption. On that basis, the limitation objection did not bar relief and the refund claim succeeded. en-us Fri, 15 Feb 1985 00:00:00 +0530 Thu, 18 Dec 2014 11:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167376 A refund claim under Rule 11 of the Central Excise Rules, 1944 is ordinarily subject to a six-month limitation period, but a special exemption order issued under Rule 8(2) may support refund where duty was already paid before the order was made. The text states that the later exemption order was treated as covering the earlier-paid duty and as creating an enforceable right to refund, so the claim was not defeated merely because payment preceded the exemption. On that basis, the limitation objection did not bar relief and the refund claim succeeded. Case-Laws Central Excise Fri, 15 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167376